N.J. Admin. Code § 18:3-8.5

Current through Register Vol. 56, No. 24, December 18, 2024
Section 18:3-8.5 - Alcoholic beverages bottled for retail licensees

Where a manufacturer receives for bottling alcoholic beverages for the account of a New Jersey retail licensee the delivery of the bottled alcoholic beverages are taxable and is to be reported as a sale to the retailer on Schedule D.

N.J. Admin. Code § 18:3-8.5

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