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

1. Beer--at the rate of $ 0.10 a gallon or fraction of a gallon from July 1, 1990 through June 30, 1992. On and after July 1. 1992, the rate is $ 0.12 a gallon or fraction of a gallon;

2. Liquors--at the rate of $ 4.20 a gallon or fraction of a gallon from July 1, 1990 through June 30, 1992. From July 1, 1992 through July 31, 2009, the rate is $ 4.40 a gallon or fraction of a gallon. On and after August 1, 2009, the rate is $ 5.50 a gallon or fraction of a gallon;

3. Wines, vermouth, and sparkling wines--at the rate of $ 0.50 per gallon or fraction of a gallon from July 1, 1990 through June 30, 1992. From July 1, 1992 through July 31, 2009, the rate is $ 0.70 a gallon or fraction of a gallon. On and after August 1, 2009, the rate is $ 0.875 a gallon or fraction of a gallon. Qualifying wines, vermouth, and sparkling wines include those manufactured by holders of a farm winery license, or wines, vermouth, and sparkling wines manufactured from grapes or fruit grown in New Jersey by holders of a plenary winery license issued pursuant to the provisions of 33:1-10; and

4. Cider containing at least three and two-tenths percent of alcohol by volume but not more than seven percent of alcohol by volume at the rate of $ 0.12 a gallon or fraction of a gallon from July 1, 1997 through July 31, 2009. On and after August 1, 2009, the rate is $ 0.15 a gallon or fraction of a gallon.