New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES
Subchapter 3 - TAX RULINGS
Section 18:3-3.1 - Tax on sparkling cider
Universal Citation: NJ Admin Code 18:3-3.1
Current through Register Vol. 56, No. 18, September 16, 2024
(a) Cider containing three and two-tenths percent but not more than seven percent of alcohol by volume which is charged artificially or as the result of secondary fermentation is taxed at the rate of $ 0.15 a gallon or fraction of a gallon.
(b) Cider containing more than seven percent of alcohol by volume which is charged either artificially or as the result of secondary fermentation is taxed as a sparkling wine at the rate of $ 0.875 a gallon or fraction of a gallon.
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