New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES
Subchapter 8 - RULES AND INSTRUCTIONS CONCERNING MANUFACTURERS
Section 18:3-8.18 - Schedule "E"-exemptions

Universal Citation: NJ Admin Code 18:3-8.18

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 points outside the State of New Jersey;

2. Sales of alcoholic beverages for nonbeverage purposes accompanied by actual transportation of the alcoholic beverages to points 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 account which are delivered to himself to a point out of New Jersey;

4. "Returns made" of alcoholic beverages actually delivered to points out-of-New Jersey either directly to the original source or to others at points 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 18:3-6.1 1, Recording and reporting returns ....)

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 N.J.A.C. 18:3-8.1 6, 8.17, Sales and returns made within this State and miscellaneous sales.)

6. "Returns accepted" where a nonresident New Jersey State licensee accepts returns of alcoholic beverages from a New Jersey retail licensee at his 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 Section 9.13 (Schedule "H"--alcoholic beverages received) of this Chapter;

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

(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 Section 2.6 (Sale and delivery for nonbeverage use) of this Chapter.

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 Section 3.7 (Deliveries to steamships at piers in New Jersey) of this Chapter.

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

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