New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES
Subchapter 8 - RULES AND INSTRUCTIONS CONCERNING MANUFACTURERS
Section 18:3-8.4 - Alcoholic beverages bottled for others
Universal Citation: NJ Admin Code 18:3-8.4
Current through Register Vol. 56, No. 18, September 16, 2024
(a) Where a manufacturer receives alcoholic beverages for bottling:
1. The
delivery in New Jersey of the bottled alcoholic beverages to a State licensee or for
the account of a non-licensee is to be reported on Schedule A as a sale. (See
18:3-8.12)
2. The delivery at a location outside of this
State of the bottled alcoholic beverages to a State licensee or a non-licensee is to
be reported on Schedule E. (See
18:3-8.14)
3. The delivery in New Jersey of the bottled
beverages to a retail licensee is taxable and is to be reported as a sale on
Schedule D. (See
54:43-1)
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