N.J. Admin. Code § 18:3-6.9

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

Section 18:3-6.9 - Recording and reporting delivery by a shipper located in New Jersey to a consignee outside the State for the account of the seller

(a) Alcoholic beverages delivered to a consignee outside New Jersey from a location in New Jersey for the account of the seller are to be entered in the records and reported as follows:

1. The shipper is to set forth on Schedule E in the report the name and address of the consignee to whom the actual delivery was made, together with the gallonage of each class of alcoholic beverage and the name, address, and license number of the seller for whose account the alcoholic beverages were shipped.

2. The seller is not to include entries on his or her report for this transaction but proper entries are to be made in the accounting records to show the name, address, and license number of the shipper and the name and address of the consignee to whom the alcoholic beverages were sold.

N.J. Admin. Code § 18:3-6.9

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