New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES
Subchapter 8 - RULES AND INSTRUCTIONS CONCERNING MANUFACTURERS
Section 18:3-8.3 - Alcoholic beverages bottled for non-licensees
Universal Citation: NJ Admin Code 18:3-8.3
Current through Register Vol. 56, No. 6, March 18, 2024
(a) Where a manufacturer receives alcoholic beverages from a person not licensed in New Jersey or from Federal bond for the account of such non-licensee and bottles the alcoholic beverages, the delivery of the bottled alcoholic beverages is to be reported as a sale.
(b) Such a transaction is exempt from the tax, provided, evidence satisfactory to the Director is furnished showing that the alcoholic beverages have been actually transported out of the State or placed in a licensed public warehouse in New Jersey for temporary storage for the account of the purchaser.
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