New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES
Subchapter 8 - RULES AND INSTRUCTIONS CONCERNING MANUFACTURERS
Section 18:3-8.2 - Out-of-State sales and returns

Universal Citation: NJ Admin Code 18:3-8.2

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

(a) Where the sale or return is made by a State licensee and accompanied by delivery to a point outside of the State of New Jersey, the transaction is to be reported on Schedule E.

(b) Where a State licensee sells or returns alcoholic beverages to a person not licensed by the State of New Jersey for ultimate delivery to a location outside the State but causes the alcoholic beverages to be delivered by a licensed transporter to a licensed New Jersey public warehouse for temporary storage in the name of the purchaser, the transaction is exempt from the tax and is to be reported on Schedule A of the bi-monthly report listing the names and addresses of both the unlicensed purchaser and the warehouse.

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.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.