N.J. Admin. Code § 18:3-2.12
Current through Register Vol. 56, No. 24, December 18, 2024
Alcoholic beverages lost through breakage in the course of delivery from a location outside of the State to a location inside the State are taxable, except where proof is furnished to the satisfaction of the Director that the alcoholic beverages did not actually come into the State and that there was no actual delivery of such alcoholic beverages in this State.
N.J. Admin. Code § 18:3-2.12