N.J. Admin. Code § 18:3-3.6

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

Section 18:3-3.6 - Deliveries of alcoholic beverages to steamships at piers in New Jersey; tax exemptions for licensees; reports filed

(a) Where alcoholic beverages are delivered to a steamship company which is not the holder of a New Jersey license or permit, from inventories maintained either within or outside of this State:

1. Delivery by State licensees for export are exempt from tax only if the consignor submits an affidavit signed by the ship's master or other authorized agent or an on board bill of lading certifying that the alcoholic beverages were laden on the vessel for delivery at a designated point located outside of New Jersey.

2. Delivery by State licensees for ship's supplies are exempt from tax only if the consignor submits an affidavit signed by the ship's master or other authorized official certifying that the alcoholic beverages were purchased for consumption outside of New Jersey.

3. Where delivery is made for export or ship's supplies from consignor's inventory in New Jersey, these transactions are to be reported on Schedule E. Affidavits must be attached to and listed on Schedule F.

4. Where delivery is made for export or ship's supplies from out-of-State inventory by a licensee maintaining inventory in the State of New Jersey, an entry is to be made on Schedule H-1 and the transaction also reported on Schedule E. Affidavits are to be attached and listed on Schedule F.

5. Where delivery is made for export or for ship's supplies from out-of-State inventory by a licensee maintaining no inventory in the State of New Jersey, the transaction must be reported on Schedule E. Affidavits are to be attached and listed on Schedule F.

6. Deliveries to a steamship company or to a person on a ship for consumption or resale on board the ship while at a pier in New Jersey, are taxable and are to be reported as a sale on Schedule D.

N.J. Admin. Code § 18:3-3.6

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