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 18:3-2.15 - Sale to Army, Air Force, Navy, and Coast Guard organizations

Universal Citation: NJ Admin Code 18:3-2.15

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

(a) Sales or deliveries of alcoholic beverages are exempt from the New Jersey alcoholic beverage tax when made by a State licensee to a voluntary unincorporated organization of the United States Army, Air Force, Navy, or Coast Guard personnel, authorized to deal in alcoholic beverage and operating pursuant to regulations promulgated by the Secretary of the Army, Air Force, Navy, or Transportation:

1. This exemption does not extend to a private concessionaire operating within or upon territory used for military or naval purposes, nor to any individual even though the individual is a member of the Army, Air Force, Navy, or Coast Guard, nor is the exemption extended to service clubs and other similar organizations.

2. State licensees making such exempt sales within this State are to report the total monthly sales to each such organization as a separate line item on Schedule A of the bi-monthly tax report.

3. State licensees making such exempt sales to a location outside this State are to report the total bi-monthly sales to each such organization on Schedule E of the bi-monthly report and such sales shall be included with the total out-of-State sales on Schedule F.

4. Sales or deliveries to a voluntary unincorporated organization of the United States Army, Air Force, Navy, or Coast Guard personnel located in New Jersey, not authorized to deal in alcoholic beverages, are taxable. In the event the taxes have not been paid by the consignor, the transporter is liable for the tax.

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