New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES
Subchapter 11 - RULES AND INSTRUCTIONS CONCERNING PUBLIC WAREHOUSE LICENSEES
Section 18:3-11.2 - Releases to State licensees; not taxable
Universal Citation: NJ Admin Code 18:3-11.2
Current through Register Vol. 56, No. 18, September 16, 2024
New Jersey public warehouse licensees may release alcohol or alcoholic beverages received for temporary storage to any person, either directly or upon the order of the owner, for ultimate delivery outside this State or to a State licensee without payment of tax, provided such alcoholic beverages are removed in a vehicle owned or controlled by such licensees or by a New Jersey licensed transporter.
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