Current through Register Vol. 56, No. 24, December 18, 2024
Section 18:3-2.13 - Deliveries for resale and consumption out-of-State(a) No tax is payable on any sale of alcoholic beverages by any State licensee for resale and consumption outside of this State, or directly for consumption outside of this State, when the sale is accompanied by the actual transportation and delivery of the alcoholic beverages out of this State and in full compliance with the laws of the place of delivery.(b) If any such alcoholic beverages are thereafter brought back into this State, the State licensee who sold or shipped such alcoholic beverages then becomes liable for such tax unless the tax has been paid by some other person.N.J. Admin. Code § 18:3-2.13