New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES
Subchapter 8 - RULES AND INSTRUCTIONS CONCERNING MANUFACTURERS
Section 18:3-8.13 - Schedule D-sales to retailers and miscellaneous sales

Universal Citation: NJ Admin Code 18:3-8.13

Current through Register Vol. 56, No. 18, September 16, 2024

(a) Schedule D is to be completed as follows:

1. Daily totals:
i. List alphabetically by individual accounts or by daily totals where written permission to do so has been granted and total them, deducting cancellations and entering net total;

ii. List daily total of sales to consumers.

2. Then set forth by line entries the following, using a separate line item for each:
i. Manufacturer's samples, donations, miscellaneous sales;

ii. Thefts;

iii. Sales in New Jersey to National Guard concessionaires;

iv. Federal-tax-paid alcoholic beverages dumped without supervision;

v. Total Federal-tax-paid beverages consumed on premises;

vi. Samples and donations distributed under special permits;

vii. Sales to plenary retail transit licensees on which tax has not been passed;

viii. Breakage.

3. Add these items to the total of sales to retail licensees and consumers and, if necessary, enter the adjustment to balance to physical inventory.

(b) Total all the items listed in (a) above and enter final total on the control sheet. Manufacturers are to include the total in Schedules B, C, or J.

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