New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES
Subchapter 8 - RULES AND INSTRUCTIONS CONCERNING MANUFACTURERS
Section 18:3-8.12 - Schedule A-sales and returns made within this State to State licensees, Army, Air Force, Navy, Coast Guard, or National Guard organizations, non-licensees for storage
Universal Citation: NJ Admin Code 18:3-8.12
Current through Register Vol. 56, No. 18, September 16, 2024
(a) On Schedule A, list under separate heading, by accounts, the total of the following items for the reporting period for each account:
1. All sales of alcoholic beverages made
and delivered to the licensed premises in New Jersey of, or to a New Jersey licensed
public warehouse for the account of manufacturers, wholesalers, State beverage
distributors, and plenary retail transit licensees, on which sales and deliveries
the tax has been passed to the purchaser. (See
18:3-8.4)
2. Sales of alcoholic beverages to State licensees
located within New Jersey involving the actual delivery of the alcoholic beverages
from a location other than the seller's premises:
i. Proper notation is to be made on the schedule
by the seller as to the name, address, and license number of the person who actually
made the shipment upon instruction of the seller, and the location from which
shipment was made.
ii. In addition, the
seller must show the name, address, and license number of the actual consignee or
purchaser.
iii. The person who actually
made the shipment must also report the name, address, and license number of the
person to whom shipment was delivered, and, in addition, the name, address, and
license number of the person for whose account the shipment was made.
iv. Such transactions are to be segregated by the
seller and the shipper from sales made direct from the seller's premises. (See
18:3-6.8)
3. Sales of alcoholic beverages to voluntary
unincorporated organizations of the Army, Air Force, Navy, Coast Guard, or National
Guard personnel, authorized to deal in alcoholic beverages where delivery is made
within this State. The total of each account is to be listed as a separate line
item, with the name, address, and location of each organization. (See
18:3-8.14)
4. Sales where delivery has been made to a
licensed public warehouse in New Jersey for temporary storage for the account of
non-licensee. (See
18:3-2.14, 8.3, and 8.4)
5. Returns made to State licensees where delivery
has been made to the licensed premises of such licensees or to New Jersey licensed
public warehouses within the State.
6.
Returns made to State licensees where delivery has been made to the licensed
premises of another licensee or to New Jersey licensed public warehouses within the
State. If the return is for the account of another State licensee, proper notation
is to be made on the Schedule in accordance with
18:3-6.10.
7. Returns made for the account of an out-of-State
source, not licensed, which involves delivery to State licensees within New Jersey
or to New Jersey licensed public warehouses. (See
18:3-6.10)
8. Returns made where actual delivery has been
made to a location outside of New Jersey are to be entered on Schedule E. (See
18:3-6.9 and 6.11)
9. The totals thus determined are to be entered on
the control sheet and included in Schedule B, C, or J.
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.
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