New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES
Subchapter 2 - DESCRIPTION OF TAX, EXEMPTIONS, CREDITS OR REFUNDS
- Section 18:3-2.1 - Tax rates on alcoholic beverages
- Section 18:3-2.2 - Due date of taxes
- Section 18:3-2.3 - Method of tax payment; improperly drawn checks
- Section 18:3-2.4 - Purchaser payment for certain transactions
- Section 18:3-2.5 - Sales to plenary retail transit licensees not posting surety bond taxable
- Section 18:3-2.6 - Sale and delivery for nonbeverage use not taxable; certificates; exemptions
- Section 18:3-2.7 - Sales and deliveries for vinegar stock not taxable
- Section 18:3-2.8 - No tax imposed on beverage lost by fire
- Section 18:3-2.9 - Sales outside State
- Section 18:3-2.10 - Sales of warehouse receipts
- Section 18:3-2.11 - Purchases or sales in bond
- Section 18:3-2.12 - Breakage in transit
- Section 18:3-2.13 - Deliveries for resale and consumption out-of-State
- Section 18:3-2.14 - Out-of-State sales for temporary storage in New Jersey
- Section 18:3-2.15 - Sale to Army, Air Force, Navy, and Coast Guard organizations
- Section 18:3-2.16 - Temporary storage reported on Schedule A
- Section 18:3-2.17 - Transportation through State not taxable
- Section 18:3-2.18 - Tax credit memoranda issued by Division
- Section 18:3-2.19 - Cancellation of sale; tax credit
- Section 18:3-2.20 - Tax credit and issuance of inventory credit memoranda for returned alcoholic beverages
- Section 18:3-2.21 - When deductions for tax credits are taken
- Section 18:3-2.22 - Destruction of alcoholic beverages under supervision
- Section 18:3-2.23 through 18:3-2.26 - Reserved
Disclaimer: These regulations may not be the most recent version. New Jersey may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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