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 18:3-9.2 - Schedule A-sales and returns made within this State to State licensees, Army, Air Force, Navy, Coast Guard, or National Guard organizations, non-licensees for storage

1. All sales of alcoholic beverages made and delivered to the licensed premises in New Jersey of manufacturers, wholesalers, State beverage distributors, and plenary retail transit licensees, or to New Jersey licensed public warehouses for the account of such State licensees, on which sales and deliveries the tax has been passed to the purchasers.

2. Sales of alcoholic beverages to State licensees located within New Jersey involving the actual delivery of the alcoholic beverages from a location other than the seller's premises. Proper notation is to be made on Schedule A by the seller as to the name, address, and license number of the person who actually made the shipment upon instructions of the seller, and the location from which shipment was made. In addition, the seller must show the name, address, and license number of the actual consignee or purchaser. The person who actually made the shipment must likewise report the name, address, and license number of the person to whom shipment was delivered, and, in addition, the name, address, and license number of the person for whose account shipment was made. Such transactions are to be segregated by the seller and by the shipper from sales made direct from the seller's premises. (See N.J.A.C. 18:3-6.9)

3. Sales of alcoholic beverages to voluntary unincorporated organizations of the Army, Air Force, Navy, Coast Guard, or National Guard personnel, authorized to deal in alcoholic beverages, where delivery is made within this State. The total of each account is to be listed as a separate line item, with the name, address, and location of each organization. (See N.J.A.C. 18:3-8.12)

4. Sales where delivery has been made to a licensed public warehouse in New Jersey for temporary storage for the account of non-licensees. (See N.J.A.C. 18:3-2.14)

5. Returns made to State licensees where delivery has been made to the licensed premises of such licensees or to New Jersey licensed public warehouses at a location within New Jersey.

6. Returns made to the actual source but delivered to another licensee in New Jersey for the account of the source, or to a New Jersey licensed public warehouse, and placed therein in the name supplied by the source. Entries on the schedule are to be made by the shipper and by the source in accordance with N.J.A.C. 18:3-6.10.

7. Returns made for the account of an out-of-State source, not licensed, which involve delivery to State licensees within New Jersey or to New Jersey licensed public warehouses, are to be reported on Schedule A. Returns made, where actual delivery has been made to a location outside the State, are not to be entered on Schedule A but on Schedule E. (See N.J.A.C. 18:3-8.14)

8. The combined total of these items are to be entered on the control sheet.