N.J. Admin. Code § 18:3-6.8

Current through Register Vol. 56, No. 24, December 18, 2024
Section 18:3-6.8 - Recording and reporting delivery in New Jersey to a person other than the actual purchaser
(a) Alcoholic beverages delivered to a person in New Jersey, other than the actual purchaser, must be entered in the records and reported as follows:
1. The shipper is to set forth on Schedule A of his or her report the name, address, and the license number of the purchaser and of the person to whom the actual delivery was made.
2. The purchaser (who in turn sells to the consignee) is to set forth the purchase on Schedule H-1 of his or her report and the name, address, and license number of the shipper. He or she must also report on Schedule A the name, address, and license number of the consignee in New Jersey to whom the alcoholic beverages were actually delivered and the name, address, and license number of the shipper; or report on Schedule D all sales as prescribed in N.J.A.C. 18:3-8.13.
3. The consignee (person actually receiving the alcoholic beverages) is to set forth on Schedule H-1 of his or her report the name, address, and license number of the person from whom the alcoholic beverages were purchased, and the name, address, and license number of the shipper.
4. The shipper, the seller, and the person actually receiving the alcoholic beverages in the transactions, in all cases are to enter in their respective records and invoices detailed information supporting that set forth in the report and all other details required in N.J.A.C. 18:3-6.4 and 6.5.
5. All entries must show the gallonage of each class of alcoholic beverage.

N.J. Admin. Code § 18:3-6.8

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