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.
Line 42 on your personal tax return only covers the 6% use tax on purchases that had unpaid sales tax. It in no way covers the excise tax on cigarettes. These are two totally separate taxes.
I hope you are not counting on using this as an argument that you reported the tax and establish a statute of limitations argument.