I can't answer that fully without seeing a copy. The bulletin indicates that the form is to be used for registered sellers and wholesalers but is silent as to untaxed purchasers.
I would assume the form would be used for an individual but I would caution that someone seek legal advice before filing it.
NJ seems to have a low threshold regarding untaxed cig's criminal activity see this link
http://www.state.nj.us/treasury/taxation/pdf/pubs/misc/ocicigs.pdf
I'm familiar with NJ's low threshold from all the articles that have been posted.
I just can't figure out how some are getting bills and others aren't. I've not received a bill, yet. But I also always fill in the line item on my state tax form declaring purchases that needed to be taxed.
The state has no idea what I'm specifically declaring when I do that since it isn't itemized.
If it is a separate form that needs to be filled, I've NEVER heard of that.