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 18:3-2.14 - Out-of-State sales for temporary storage in New Jersey

Universal Citation: NJ Admin Code 18:3-2.14

Current through Register Vol. 56, No. 18, September 16, 2024

(a) Sales of alcoholic beverages by a State licensee, from inventory maintained in New Jersey, where delivery is made to a licensed New Jersey public warehouse for temporary storage in the name of a person not licensed by the State of New Jersey and for ultimate delivery to a location outside the State are exempt from the tax and are to be reported as a line item and included in the total of Schedule A. The names and addresses of both the unlicensed purchaser and the warehouse are to be listed.

(b) Sales of alcoholic beverages by a State licensee who does not maintain inventory in New Jersey, where delivery is made to a licensed New Jersey public warehouse for temporary storage in the name of a person not licensed by the State of New Jersey and for ultimate delivery to a location outside the State, are exempt from the tax and are to be reported on Schedule A and an entry is also to be made on Schedule H-1. The names and addresses of both the unlicensed purchaser and the warehouse are to be listed.

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