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 18:3-9.9 - Schedule "A"-sales and "returns made" within this State to State licensees, Army, Air Force, Navy, Coast Guard or National Guard organizations, nonlicensees 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 point 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 point 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 18:3-6.9, Recording and reporting requirements.)

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. 18:3-8.1 6, Schedule "A"--sales and "returns made" within this State.)

4. Sales where delivery has been made to a licensed public warehouse in New Jersey for temporary storage for the account of nonlicensees. (See 18:3-2.1 4, Out-of-State sales temporarily stored in State.)

5. "Returns made" to other State licensees where delivery has been made to the licensed premises of such licensees or to New Jersey licensed public warehouses at a point within the State of 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 Section 6.10 (Record requirements) of this Chapter.

7. "Returns made" for the account of an out-of-State source, not licensed, which involve delivery to State licensees within the State of 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 point outside the State of New Jersey, are not to be entered on Schedule "A" but on Schedule "E". (See N.J.A.C. 18:3-8.1 8, Schedule "E"--exemptions.)

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