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 18:3-2.9 - Sales outside State
Universal Citation: NJ Admin Code 18:3-2.9
Current through Register Vol. 56, No. 18, September 16, 2024
(a) Where a State licensee purchases alcoholic beverages which are located outside of this State and sells and delivers the same to a purchaser outside of this State, in accordance with the laws of such state, and the alcoholic beverages at no time come into New Jersey, the transaction is not taxable under the New Jersey Alcoholic Beverage Tax Law.
(b) These transactions shall not be included in the New Jersey Tax report, but shall be included in the seller's records.
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