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 18:3-2.4 - Purchaser payment for certain transactions

(a) Where a manufacturer, wholesaler, or State beverage distributor sells or delivers alcoholic beverages to another State licensee who is either a manufacturer, wholesaler, State beverage distributor, or plenary retail transit licensee which operates under Interstate Commerce Commission Regulations and is required to post a surety bond with the Division, and where delivery is made to the New Jersey licensed premises of the purchaser or of another State licensee or to a retail licensee or to a New Jersey licensed public warehouse for the account of the purchaser, the alcoholic beverage tax upon such a sale or delivery is to be assumed by the State licensee so purchasing the same and is to be paid by the said purchasing licensee at the time of the next taxable sale or delivery, provided, however, this is not to be construed so as to relieve the original or any subsequent seller of liability to pay the tax upon any sale or delivery should payment thereof not have been made.

(b) In every case, such transactions are to be set forth by the seller as a sale on Schedule A and by the purchaser as a purchase on Schedule H in their respective reports to the Director.