New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES
Subchapter 8 - RULES AND INSTRUCTIONS CONCERNING MANUFACTURERS
Section 18:3-8.1 - Consumer sales reports
Universal Citation: NJ Admin Code 18:3-8.1
Current through Register Vol. 56, No. 6, March 18, 2024
(a) State licensees, who under the provisions of their licenses are allowed to sell to consumers, are to report the gross daily total of such sales during a reporting period as line items on Schedule D and pay the tax on the same.
(b) All sales to consumers are to be supported by records which include the number of each size of container and the total gallons sold or delivered each day.
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