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 18:3-2.17 - Transportation through State not taxable

(a) The importation into this State of alcoholic beverages which are not intended for sale or delivery in this State and which pass through this State in continuous transportation and are delivered to a location outside this State are exempt from the Alcoholic Beverage Tax Law.

(b) If any transporter fails to consummate the delivery of any such alcoholic beverages to a location outside this State, such transporter and the person to whom he or she is to deliver such alcoholic beverages in this State are liable for the tax due by reason of the delivery or other disposition of such alcoholic beverages.