New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES
Subchapter 13 - SPECIAL RULES FOR PLENARY RETAIL TRANSIT LICENSEES TO WHOM THE TAX HAS BEEN PASSED
Section 18:3-13.4 - Schedule H-alcoholic beverages received in New Jersey
Universal Citation: NJ Admin Code 18:3-13.4
Current through Register Vol. 56, No. 18, September 16, 2024
(a) Schedule H-1--alcoholic beverages received in New Jersey during the reporting period and transfers from stock maintained outside this State shall be entered on Schedule H-1. Schedule H-1 is to consist of a list under separate headings, by accounts of the gallonage of alcoholic beverages:
1. Purchased and
actually received by the licensee in their New Jersey commissary or for the account
of the licensee in the Federal-tax-paid section of a New Jersey licensed public
warehouse (Do not include any returns accepted);
2. Withdrawals from bond of cases stored in United
States Internal Revenue or United States Customs warehouse and importations received
ex-Customs at piers as set forth on Schedule BW;
3. Transferred from stock maintained outside this
State to commissary or to a New Jersey licensed public warehouse; and
4. The total of these items listed under this
subsection are to be entered on the control sheet.
(b) Schedule H-2--purchases in transit at the end of the reporting period are governed by the following:
1. Schedule H-2 is to contain a list by accounts
of all alcoholic beverages shipped to the reporting licensee before the end of the
reporting period but not actually received on the licensed premises or in the
Federal-tax-paid section of a New Jersey licensed public warehouse for the account
of the licensee until after the end of the reporting period;
2. These items are not to be totaled or entered on
the control sheet, as they will appear in Schedule H-1 of the report for the period
in which the alcoholic beverages are actually received.
(b) Schedule H-4 is to consist of a list of the total number of gallons of returns accepted during the period from dining cars, boats, and other carriers in New Jersey. These totals are to be entered on the control sheet.
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