New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES
Subchapter 9 - RULES AND INSTRUCTIONS CONCERNING WHOLESALERS AND STATE BEVERAGE DISTRIBUTORS
Section 18:3-9.13 - Schedule "H"-alcoholic beverages received during the reporting period, in transit at the end of the reporting period, returns accepted from customers
Universal Citation: NJ Admin Code 18:3-9.13
Current through Register Vol. 56, No. 24, December 18, 2024
(a) Schedule "H-1" alcoholic beverages actually received including bond withdrawals and purchases delivered direct to other licensees for the account of the reporting licensee. Schedule "H-1" is to contain a list under separate headings and by accounts of the gallonage of alcoholic beverages:
1. Actually received by the licensee in New
Jersey or for the account of the licensee in the Federal-tax-paid section of a
New Jersey licensed public warehouse; do not include any returns accepted from
customers (see Schedules "H-3" and "H-4") or alcoholic beverages in transit
(see Schedule "H-2");
2. Withdrawn
from bonded sections of United States Internal Revenue or United States Customs
warehouses and importations received ex-Customs at piers; the totals are to be
the same as those shown on Schedule "BW"; (See
N.J.A.C.
18:3-8.2 1, Schedule "BW".);
3. Purchased but delivered by the shipper
direct to other licensees in New Jersey for the account of the reporting
licensee, in accordance with Section 6.8 (Recording and reporting delivery) of
this Chapter;
4. Wholesalers who
are the holders of a winery license and operate a Federal bonded winery are to
segregate all transactions in wines bottled by others; (See
N.J.A.C.
18:3-8.2 0, Schedule "H".);
5. The total of all these items are to be
entered on the control sheet.
(b) Rules concerning Schedule "H-2"--alcoholic beverages in transit at the end of the reporting period include the following:
1. Schedule "H-2" is
to contain a list by accounts of all alcoholic beverages shipped to the
reporting licensee before the end of the reporting period but not actually
received on the licensed premises or in the Federal-tax-paid section of a New
Jersey licensed public warehouse for the account of the licensee until after
the end of the reporting period;
2.
These items are not to be totaled or entered on the control sheet, as they will
appear in Schedule "H-1" of the report for the period in which the alcoholic
beverages are actually received.
(c) Rules concerning Schedule "H-3"--returns accepted from customers on which tax credit or refund is claimed include:
1. Schedule "H-3" is to contain a list by
accounts of all returns in sealed containers accepted from customers upon which
a tax credit or refund is claimed and for which inventory credit memoranda or
credit memoranda have actually been issued; they are to include the name,
address and license number of each customer making the return, the serial
number and date of each credit memorandum issued and the number of gallons
accepted as returns; (See
N.J.A.C.
18:3-2.2 0, Returns.)
2. Where the alcoholic beverages are not
actually received but are delivered upon the instructions of the seller to
another licensee, proper entry is to be made on Schedule "H-3", giving the
name, address and license number of the person from whom the alcoholic
beverages were actually delivered for the account of the seller, and the name,
address and license number of the person to whom the alcoholic beverages were
actually delivered:
i. Where the return by a
retailer involves the delivery for the account of the seller to another
retailer, pursuant to another sale, a corresponding sales entry is to be made
in the records of the seller and the sale to the retailer included in Schedule
"D"; (See N.J.A.C. 18:3-6.1 0, Recording
returns.)
ii. Where the return by a
retailer involves the delivery for the account of the seller to a State
licensee at a point within the State of New Jersey pursuant to another sale, a
corresponding sales entry is to be made in the records of the seller and the
sale to the State licensee included in Schedule "A"; (See
N.J.A.C.
18:3-6.1 0, Recording returns.)
iii. Where the return by a retailer involves
the delivery for the account of the seller to a State licensee or nonlicensee
at a point located outside the State of New Jersey pursuant to another sale, a
corresponding entry is to be made in the records of the seller and the sale is
to be included in Schedule "E". (See
N.J.A.C.
18:3-6.1 1, Recording returns.)
3. No claim for a tax credit or
refund for the return is to be made unless the original sale has been tax paid
in the present or some previous report.
(d) Schedule "H-4"--returns accepted from customers on which tax credit is not claimed:
1. Schedule "H-4" is to contain a list under
separate headings and by accounts of the number of gallons in sealed
containers, as shown by the inventory credit memoranda or credit memoranda
issued by the seller accepted from each customer during the month in which the
seller is not claiming a tax credit or refund;
2. Where the alcoholic beverages are not
actually received by the seller but are delivered upon the instructions of the
seller to another licensee in New Jersey, proper entry is to be made on
Schedule "H-4", giving the name, address and license number of the person by
whom the alcoholic beverages were actually delivered for the account of the
seller, and the name, address and license number of the person to whom the
alcoholic beverages were actually delivered; (See
N.J.A.C.
18:3-2.2 0, Returns 18:3-6.1 0, Recording
returns.);
3. A licensee may
request permission to report returns, normally shown on Schedule "H-4", on
Schedule "H-1";
4. The combined
total of the items listed on Schedules "H-3" and "H-4" are to be entered on the
control sheet.
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