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 18:3-2.6 - Sale and delivery for nonbeverage use not taxable; certificates; exemptions

Universal Citation: NJ Admin Code 18:3-2.6

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

(a) No tax is payable on any sale or delivery by a State licensee of alcoholic beverages intended for use and actually used in the manufacture or sale of the following products, or for the following purposes:

1. Denatured alcohol produced and used pursuant to Acts of Congress and regulations promulgated thereunder;

2. Patent, proprietary, medicinal, pharmaceutical, antiseptic, and toilet preparations;

3. Flavoring extracts, syrups, and food products;

4. Scientific, chemical, mechanical, and industrial products and purposes;

5. Medical and dental purposes.

(b) Certificates of Nonbeverage Use may be signed only by a licensed physician, a licensed dentist, the superintendent or supervisor of a hospital, a New Jersey registered pharmacist who is actually in charge of, and personally responsible for, the compounding of prescriptions in which alcoholic beverages are to be used, a manufacturer who uses alcohol or alcoholic beverages in the manufacture of his or her products or an officer or duly authorized agent of such manufacturer, or the holder of a special permit authorizing the purchase of alcohol or alcoholic beverages for nonbeverage purposes.

(c) To obtain an exemption on such transactions, where delivery is made in New Jersey, the licensee selling the alcoholic beverages for any such use must secure from the purchaser or consignee a Certificate of Nonbeverage Use signed under oath stating the nonbeverage purposes for which specific quantities of alcoholic beverages were purchased and are to be used, and must file the certificate with the report for the reporting period in which the sale or delivery was made. (See 18:3-8.14 and 8.15)

(d) Where a certificate is not submitted and the tax is not paid with the report, an assessment will be levied for the amount of the tax plus penalty and interest as provided in the State Tax Uniform Procedure Law, 54:48-1 et seq.

Disclaimer: These regulations may not be the most recent version. New Jersey may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.