New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES
Subchapter 6 - RECORDS
Section 18:3-6.9 - Recording and reporting delivery by a shipper located in New Jersey to a consignee outside the State for the account of the seller
Universal Citation: NJ Admin Code 18:3-6.9
Current through Register Vol. 56, No. 6, March 18, 2024
(a) Alcoholic beverages delivered to a consignee outside New Jersey from a location in New Jersey for the account of the seller are to be entered in the records and reported as follows:
1. The shipper is to set forth on Schedule E in the report the name and address of the consignee to whom the actual delivery was made, together with the gallonage of each class of alcoholic beverage and the name, address, and license number of the seller for whose account the alcoholic beverages were shipped.
2. The seller is not to include entries on his or her report for this transaction but proper entries are to be made in the accounting records to show the name, address, and license number of the shipper and the name and address of the consignee to whom the alcoholic beverages were sold.
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.
