N.J. Admin. Code § 18:3-7.8

Current through Register Vol. 56, No. 17, September 3, 2024

Section 18:3-7.8 - Reporting samples

(a) An invoice is to be made for each sample given out, showing the name, address, and license number of the licensee or of the person receiving the sample, the date, the brand and kind of alcoholic beverage, and the quantity. The invoice or a delivery receipt is to bear the signature of the person actually receiving the sample.

(b) When alcoholic beverages are sold or forwarded to the holder of a State license to be used as samples, the tax is to be assumed by the consignee and reported on Schedule H-1 of the report.

(c) Where the receiving State licensee sells, gives, or returns to a representative of another State licensee or special permittee or any other person, alcoholic beverages to be used as samples within this State, the transaction is to be set forth in Schedule D, as a line item and such entry marked samples and the tax thereon paid. Under no condition is such a transaction to be entered as a "Return" on Schedule A or E.

N.J. Admin. Code § 18:3-7.8

Amended by 48 N.J.R. 282(d), effective 2/16/2016