Statutes, codes, and regulations
New Jersey Administrative Code
Title 18 - TREASURY - TAXATIONChapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES
Subchapter 8 - RULES AND INSTRUCTIONS CONCERNING MANUFACTURERS
Section 18:3-8.3 - Alcoholic beverages bottled for non-licensees

N.J. Admin. Code § 18:3-8.3

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Current through Register Vol. 56, No. 24, December 18, 2024
Section 18:3-8.3 - Alcoholic beverages bottled for non-licensees
(a) Where a manufacturer receives alcoholic beverages from a person not licensed in New Jersey or from Federal bond for the account of such non-licensee and bottles the alcoholic beverages, the delivery of the bottled alcoholic beverages is to be reported as a sale.
(b) Such a transaction is exempt from the tax, provided, evidence satisfactory to the Director is furnished showing that the alcoholic beverages have been actually transported out of the State or placed in a licensed public warehouse in New Jersey for temporary storage for the account of the purchaser.

N.J. Admin. Code § 18:3-8.3

Amended and recodified from 18:3-8.6 by 48 N.J.R. 282(d), effective 2/16/2016