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 18:3-2.5 - Sales to plenary retail transit licensees not posting surety bond taxable
Universal Citation: NJ Admin Code 18:3-2.5
Current through Register Vol. 56, No. 6, March 18, 2024
Sales to boats holding a plenary retail transit license that do not operate under Interstate Commerce Commission Regulations and are not required to post a surety bond with the Division, are taxable and are to be reported as a line item on Schedule D of the report to the Director.
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