New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES
Subchapter 8 - RULES AND INSTRUCTIONS CONCERNING MANUFACTURERS
Section 18:3-8.14 - Schedule E-exemptions

Universal Citation: NJ Admin Code 18:3-8.14

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

(a) On Schedule E, under separate headings by accounts and using a separate schedule for each State into which deliveries were made, list the total for the reporting period for each account of:

1. Sales of alcoholic beverages for resale and consumption outside of this State that were accompanied by actual transportation of the alcoholic beverages to locations outside New Jersey;

2. Sales of alcoholic beverages for nonbeverage purposes accompanied by actual transportation of the alcoholic beverages to locations out of New Jersey (Certificates of nonbeverage use not required);

3. Transfers of alcoholic beverages from a licensee's New Jersey inventory or withdrawals from bonded warehouses in New Jersey for his or her account which are delivered to himself or herself to a location out of New Jersey;

4. Returns made of alcoholic beverages actually delivered to locations out-of-New Jersey either directly to the original source or to others at locations out of the State for the account of the original source. Such transactions are to be included in the report for the period in which the shipments were actually made. (See 18:3-6.11)

5. Sales of alcoholic beverages to voluntary unincorporated organizations of the United States Army, Air Force, Navy, or Coast Guard personnel, accompanied by actual transportation of the alcoholic beverages out of New Jersey. (See 18:3-8.12 and 8.13)

6. Returns accepted where a nonresident New Jersey State licensee accepts returns of alcoholic beverages from a New Jersey retail licensee at his or her premises outside this State, or the returned alcoholic beverages have been delivered for the State licensee's account to another point out-of-State, the total gallonage for such transactions are to be reported as a line item under the heading: "Returns Accepted From New Jersey Retail Licensees." These transactions are also to be reported on Schedule H-3 as set forth in 18:3-9.3;

7. Deliveries of alcoholic beverages actually made to a location outside the State of New Jersey for the account of the seller. (See 18:3-6.9, 6.11, and 6.12)

(b) A separate Schedule E for New Jersey is to be prepared, listing under separate headings by accounts the total for the reporting period for each account of:

1. Sales of alcoholic beverages for nonbeverage use where delivery has been made within the State of New Jersey. (See 18:3-2.6)

2. Inventory credit memoranda issued by the Division of Taxation which are submitted with the report;

3. Deliveries of alcoholic beverages to steamships at piers in New Jersey for export or ship's supplies for consumption outside New Jersey. (See 18:3-3.6)

(c) The total of all Schedule E items are to be entered on the control sheet of the reports, and, in the case of manufacturers, the total of the Schedule E items are to be included on Schedule B, C, or J, whichever is applicable.

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