N.J. Admin. Code § 18:3-11.3

Current through Register Vol. 56, No. 24, December 18, 2024

Section 18:3-11.3 - Releases to retail licensees and special permittees

(a) New Jersey public warehouse licensees are liable for the payment of the alcoholic beverage tax on alcohol or alcoholic beverages released to the holders of retail licenses or to any person not licensed in this State unless:

1. The alcoholic beverages were stored in the Federal-tax-paid section of the warehouse in the name of the retailer by the retailer or by a State licensee;

2. The alcoholic beverages are released on the written order and from the stock of a State licensee;

3. The alcoholic beverages are released pursuant to a special permit and the tax on the sale or delivery has been paid as evidenced by a tax receipt issued by the Director and in the possession of the public warehouse licensee; or

4. The alcoholic beverages are released in accordance with the provisions of N.J.A.C. 18:3-11.1.

(b) All copies of the tax receipts are to be retained by the public warehouse licensee for inspection by the Director.

N.J. Admin. Code § 18:3-11.3

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