New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES
Subchapter 8 - RULES AND INSTRUCTIONS CONCERNING MANUFACTURERS
Section 18:3-8.5 - Alcoholic beverages bottled for retail licensees
Universal Citation: NJ Admin Code 18:3-8.5
Current through Register Vol. 56, No. 18, September 16, 2024
Where a manufacturer receives for bottling alcoholic beverages for the account of a New Jersey retail licensee the delivery of the bottled alcoholic beverages are taxable and is to be reported as a sale to the retailer on Schedule D.
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