New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES
Subchapter 8 - RULES AND INSTRUCTIONS CONCERNING MANUFACTURERS
Section 18:3-8.16 - Schedule H-alcoholic beverages received during the reporting period, in transit at the end of the reporting period, returns accepted from customers

Universal Citation: NJ Admin Code 18:3-8.16

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

(a) Schedule H-1--manufacturers are to file Schedule H-1 for Federal-tax-paid finished products received only. The totals of Schedule H-1 are to be entered in Schedule B, C, or J, whichever is applicable. (See 18:3-9.3)

(b) Schedule H-2--finished products in transit at the end of the reporting period:

1. Schedule H-2 is to contain a list by accounts of all finished products shipped to the reporting licensee before the end of the reporting period but not actually received on the licensed premises or in the Federal-tax-paid section of a New Jersey licensed public warehouse for the account of the licensee until after the end of the reporting period.

2. Do not total or enter these items on the control sheet; they will appear on Schedule H-1 of the report for the period in which the alcoholic beverages are actually received.

1. Schedule H-3 is to contain a list by accounts of all returns in sealed containers accepted from customers upon which a tax credit or refund is claimed and for which inventory credit memoranda or credit memoranda have been actually issued; in addition:

i. The name, address, and license number of each customer making the return;

ii. The serial number and date of each credit memorandum issued; and

iii. The number of gallons accepted as returns is to be included. (See 18:3-2.20)

2. Where the alcoholic beverages are not actually received but are delivered upon the instructions of the seller to another licensee, proper entry is to be made on Schedule H-3, giving the name, address, and license number of the person from whom the alcoholic beverages were actually delivered for the account of the seller, and, in addition, the name, address, and license number of the person to whom the alcoholic beverages were actually delivered:

i. Where the return by a retailer involves the delivery for the account of the seller to another retailer, pursuant to another sale, a corresponding sales entry is to be made in the records of the seller and the sale to the retailer included in Schedule D. (See 18:3-6.10)

ii. Where the return by a retailer involves the delivery for the account of the seller to a State licensee at a location within New Jersey, pursuant to another sale, a corresponding sales entry is to be made in the records of the seller and the sale to the State licensee included in Schedule A. (See 18:3-6.10)

iii. Where the return by a retailer involves the delivery for the account of the seller to a State licensee or non-licensee at a location outside New Jersey, pursuant to another sale, a corresponding entry is to be made in the records of the seller and the sale included in Schedule E. (See 18:3-6.11)

3. The total of these items are to be entered on the control sheet, and included in Schedule B, C, or J, whichever is applicable.

4. No claim for a tax credit or refund for the return is to be made unless the original sale has been tax paid in the present or some previous report.

(d) Schedule H-4 returns accepted from customers on which tax credit is not claimed:

1. Schedule H-4 is to contain a list under separate headings, by accounts, of the number of gallons in sealed containers, as shown by inventory credit memoranda or credit memoranda issued by the seller, accepted from each customer during the reporting period on which the seller is not claiming a tax credit or refund.

2. Where the alcoholic beverages are not actually received by the seller but are delivered upon the instructions of the seller to another licensee, proper entry is to be made on Schedule H-4 giving the name, address, and license number of the person to whom the alcoholic beverages were actually delivered for the account of the seller, and, in addition, the name, address, and license number of the person to whom the alcoholic beverages were actually delivered. (See 18:3-2.20 and 6.10)

3. The total of these items are to be included on Schedule B, C, or J, whichever is applicable.

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