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 18:3-2.16 - Temporary storage reported on Schedule A
Universal Citation: NJ Admin Code 18:3-2.16
Current through Register Vol. 56, No. 18, September 16, 2024
(a) Where alcoholic beverages are shipped or caused to be shipped into New Jersey by a person not licensed in this State, having no place of business in this State, and not engaged in the sale of alcoholic beverages in this State and the alcoholic beverages pursuant to such shipment are either:
1.
Temporarily stored in a licensed New Jersey public warehouse and subsequently
forwarded out of this State by a New Jersey licensed transporter; or
2. Bottled by a licensed manufacturer in this
State and placed in temporary storage in a New Jersey licensed public warehouse for
the account of such non-licensee and subsequently forwarded out of this State by a
New Jersey licensed transporter, the transaction shall be reported on Schedule A by
the manufacturer who bottled the alcoholic beverages and placed them in temporary
storage in a licensed New Jersey public warehouse. The names and addresses of both
the customer and the warehouse shall be listed.
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