reglab/statecodes huggingface dataset:
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 2 - GENERAL POLICIES AND PROCEDURES › Subchapter 10 - TAX CLEARANCE FOR BUSINESS ASSISTANCE AND INCENTIVES › Section 18:2-10.5 - Interim Tax Clearance Certificate

Current through Register Vol. 56, No. 14, July 15, 2024
(a) If the Director
				determines that the person or business entity has not filed all of the required tax
				and information returns or has not paid all tax, penalties, interest, or fees due,
				the Director shall issue a notice of delinquency or deficiency listing unfiled
				returns or balances due. The Director may require a person to resolve all
				delinquencies and deficiencies before a Tax Clearance Certificate is issued, or upon
				review of the total circumstances, the Director may issue an Interim Tax Clearance
				Certificate if it has been established to the satisfaction of the Director that the
				person or entity will resolve all such delinquencies or deficiencies within a
				specified time period.
1. The issuance of an
				Interim Tax Clearance Certificate is solely at the discretion of the Director based
				upon the receipt and confirmation of information that will allow the Director to
				determine that it is in the best economic interest of the State to issue the Interim
				Tax Clearance Certificate prior to full payment of all tax delinquencies and
				deficiencies.
2. Prior to an Interim Tax
				Clearance Certificate being issued to an applicant who may have outstanding tax
				issues to resolve, the Director shall determine and demand a pre-payment of those
				tax liabilities to be held in escrow.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 2 - GENERAL POLICIES AND PROCEDURES › Subchapter 10 - TAX CLEARANCE FOR BUSINESS ASSISTANCE AND INCENTIVES › Section 18:2-10.6 - No waiver of authority to resolve tax matters

Current through Register Vol. 56, No. 14, July 15, 2024
The issuance of a regular or an Interim Tax Clearance Certificate
				  does not constitute a waiver of authority to demand resolution of all deficiencies
				  and delinquencies and will not prevent further audit or the assessment of additional
				  taxes, penalties, interest, fees, or costs as may be provided by
				  law.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 2 - GENERAL POLICIES AND PROCEDURES › Subchapter 10 - TAX CLEARANCE FOR BUSINESS ASSISTANCE AND INCENTIVES › Section 18:2-10.7 - No additional appeal rights

Current through Register Vol. 56, No. 14, July 15, 2024
There is no additional right to protest or appeal the State tax
				  indebtedness, filing deficiency, or penalties created for any person or business
				  entity that applies for tax clearance pursuant to the provisions within this
				  subchapter.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 2 - GENERAL POLICIES AND PROCEDURES › Subchapter 11 - BUSINESS REGISTRATION AND TAX CLEARANCE REQUIREMENTS FOR LICENSE HOLDERS › Section 18:2-11.2 - Purpose and scope

Current through Register Vol. 56, No. 14, July 15, 2024
(a) This subchapter
				describes the procedures by which the Director obtains information from other State
				agencies concerning a license holder to determine whether the license holder is
				properly registered as a business and whether the license holder has any State tax
				indebtedness that is due to be paid.
(b)
				The purpose of the procedures provided within this subchapter are to verify that
				license holders operating as a business entity properly register as a business with
				the State, to notify license holders, whether actively operating as a business
				entity or not, of unpaid State tax debt obligations and, if those license holders'
				remedies to contest the debt have been exhausted or have expired, to notify a State
				agency to suspend licenses for failure to pay State tax indebtedness.
(c) This subchapter implements
				54:50-24 through
				54:50-27. This subchapter is separate
				and distinct from any other business registration verification or tax clearance
				procedures that may be established by the Director or may be required in other
				provisions of the Revised New Jersey Statutes or within other sections of the New
				Jersey Administrative Code.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 2 - GENERAL POLICIES AND PROCEDURES › Subchapter 11 - BUSINESS REGISTRATION AND TAX CLEARANCE REQUIREMENTS FOR LICENSE HOLDERS › Section 18:2-11.3 - Information furnished by State agency

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The
				Director may request information from a State agency with respect to license holders
				who may be identified as business entities, and the other State agency or agencies
				must supply the requested information, if any, which will include:
1. The business name or the name under which the
				applicant for a license or licenses will be licensed or is licensed by the State
				agency;
2. The business address or any
				other address, including an Internet address, that the State agency requires from
				the applicant for a license or the license holder to furnish to the
				agency;
3. The Federal social security
				number or Federal taxpayer identification number, or both numbers when the person
				has both numbers, or the reason or reasons, furnished by the person in a certified
				written statement, why the person does not have either number; and
4. As to current license holders, but not pending
				applicants for licenses, the information, if any, upon which the State agency has
				identified that a license holder is a business entity.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 2 - GENERAL POLICIES AND PROCEDURES › Subchapter 11 - BUSINESS REGISTRATION AND TAX CLEARANCE REQUIREMENTS FOR LICENSE HOLDERS › Section 18:2-11.4 - Verification of business registration status

Current through Register Vol. 56, No. 14, July 15, 2024
The Director shall verify that a license holder is in compliance
				  with the business registration requirements of any State tax administered by the
				  Division of Taxation, based on information already known to the Director, following
				  receipt of the preliminary information set forth in
				  N.J.A.C.
				  18:2-11.2, or upon response from those license
				  holders that were sent a preliminary notice as set forth in
				  N.J.A.C.
				  18:2-11.3. The Director shall notify those persons
				  not registered with the Division of Taxation and provide those persons with 15 days
				  from the date of the notice to comply with the business registration requirements.
				  The Director may extend the deadline for compliance at the taxpayer's request, in
				  writing, for good cause.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 2 - GENERAL POLICIES AND PROCEDURES › Subchapter 11 - BUSINESS REGISTRATION AND TAX CLEARANCE REQUIREMENTS FOR LICENSE HOLDERS › Section 18:2-11.5 - Verification of tax compliance; notice of demand to suspend license

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The Director shall review the tax compliance
				of any person who is issued a license by the State with regard to State tax
				indebtedness based on information provided by a State agency or who is already known
				to the Director, following receipt of the preliminary information set forth in this
				subchapter, or upon response from those license holders that were sent a preliminary
				notice as set forth in
				N.J.A.C.
				18:2-11.3. The Director will notify the person by
				registered or certified mail of the Director's intent to demand the suspension of
				the person's license by the State agency that issued the license, if the State tax
				compliance review of any person under the provisions of this subchapter discloses:
1. A State tax indebtedness of that person reduced
				to judgment by the filing of a certificate of debt by the Director;
2. A State tax indebtedness finally determined
				after the exhaustion of remedies provided pursuant to the "State Uniform Tax
				Procedure Law,"
				54:48-1 et seq.; or
3. A State tax indebtedness that has become final
				due to the failure of a person to exercise available remedies within the time
				specified under a specific State tax statute or the State Uniform Tax Procedure Law.
				The notice shall state that the person has 60 days from the date of the notice to
				pay the State tax liability in full or otherwise establish payment arrangements for
				the State tax liability as agreed to by the Director in writing, before such
				suspension demand will be made to the licensing State agency. Pursuant to
				54:50-26.3.b(1), no additional right to
				protest or appeal the State tax indebtedness shall be available to any person under
				the procedures set forth in this subsection.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 2 - GENERAL POLICIES AND PROCEDURES › Subchapter 11 - BUSINESS REGISTRATION AND TAX CLEARANCE REQUIREMENTS FOR LICENSE HOLDERS › Section 18:2-11.6 - Suspension of license; withdrawal of demand to suspend

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Upon receipt of the Director's notice as set
				forth in N.J.A.C. 18:2-11.5, a State agency will
				suspend the license of such license holder effective as of a date mutually agreed
				upon by the Director and the licensing State agency.
(b) No person will have the right to a hearing
				before the licensing State agency prior to the imposition of the license
				suspension.
(c) Should the license
				holder pay the State tax indebtedness in full between the time the Director issues
				the suspension notification to the State agency and the date the State agency agrees
				to suspend the license, and the license holder has complied with all State business
				registration requirements, the Director will withdraw the suspension demand notice
				from the State agency.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 2 - GENERAL POLICIES AND PROCEDURES › Subchapter 11 - BUSINESS REGISTRATION AND TAX CLEARANCE REQUIREMENTS FOR LICENSE HOLDERS › Section 18:2-11.7 - Compliance by suspended license holders; license reinstatement

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Upon the Director's receipt of payment in full
				or verification of other compliance with respect to a person's State tax
				indebtedness resulting in the suspension of a license as set forth in
				N.J.A.C.
				18:2-11.6, the Director will verify compliance
				with the business registration, filing, and payment requirements of any State tax
				administered by the Division of Taxation as of the date of compliance and determine
				whether any other State taxes have subsequently become due and owing by such
				person.
(b) Upon confirmation that such
				person is in compliance with all State tax business registration and filing
				requirements and has paid all State tax liabilities in full in guaranteed funds,
				such as cash, certified check, bank check, or money order, the Director will issue a
				notice to the State agency within three business days of receipt of those funds that
				the person is in compliance with such person's State tax and business registration
				requirements and that the suspended license is to be reinstated. The Director will
				provide a copy of the same written notice by first class mail to the person whose
				license is to be reinstated.
(c) Upon
				confirmation that such person is in compliance with all State tax business
				registration and filing requirements and has paid all State tax liabilities in full
				in non-guaranteed funds or has otherwise complied with State tax liabilities as
				permitted by the Director in writing, the Director will issue a notice to the State
				agency within 10 business days of receipt of those funds that the person is in
				compliance with such person's State tax obligations and that the suspended license
				is to be reinstated. The Director will provide a copy of the same written notice by
				first class mail to the person whose license is to be reinstated.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 1 - GENERAL PROVISIONS › Section 18:3-1.1 - Director's power to make rules and regulations

Current through Register Vol. 56, No. 14, July 15, 2024
The Alcoholic Beverage Tax Law authorizes and empowers the
				  Director to make and enforce such rules and regulations as he or she may deem
				  necessary for the administration and enforcement of the law.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 2 - DESCRIPTION OF TAX, EXEMPTIONS, CREDITS OR REFUNDS › Section 18:3-2.1 - Tax rates on alcoholic beverages

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The Alcoholic
				Beverage Tax Law levies and imposes an excise tax upon any sale of alcoholic
				beverages made within this State, or upon any delivery of alcoholic beverages made
				within or into this State, at the following rates:
1. Beer--at the rate of $ 0.10 a gallon or
				fraction of a gallon from July 1, 1990 through June 30, 1992. On and after July 1.
				1992, the rate is $ 0.12 a gallon or fraction of a gallon;
2. Liquors--at the rate of $ 4.20 a gallon or
				fraction of a gallon from July 1, 1990 through June 30, 1992. From July 1, 1992
				through July 31, 2009, the rate is $ 4.40 a gallon or fraction of a gallon. On and
				after August 1, 2009, the rate is $ 5.50 a gallon or fraction of a gallon;
3. Wines, vermouth, and sparkling wines--at the
				rate of $ 0.50 per gallon or fraction of a gallon from July 1, 1990 through June 30,
				1992. From July 1, 1992 through July 31, 2009, the rate is $ 0.70 a gallon or
				fraction of a gallon. On and after August 1, 2009, the rate is $ 0.875 a gallon or
				fraction of a gallon. Qualifying wines, vermouth, and sparkling wines include those
				manufactured by holders of a farm winery license, or wines, vermouth, and sparkling
				wines manufactured from grapes or fruit grown in New Jersey by holders of a plenary
				winery license issued pursuant to the provisions of
				33:1-10; and
4. Cider containing at least three and two-tenths
				percent of alcohol by volume but not more than seven percent of alcohol by volume at
				the rate of $ 0.12 a gallon or fraction of a gallon from July 1, 1997 through July
				31, 2009. On and after August 1, 2009, the rate is $ 0.15 a gallon or fraction of a
				gallon.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 2 - DESCRIPTION OF TAX, EXEMPTIONS, CREDITS OR REFUNDS › Section 18:3-2.2 - Due date of taxes

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The excise taxes provided in
				18:3-2.1 are due and payable at the
				time of the first sale or delivery, as the case may be, in this State, except as
				otherwise provided in the law and in this chapter. In case the tax so imposed has
				not been paid or secured by the person making the sale or delivery, or causing the
				delivery to be made, the purchaser or the person accepting delivery shall be liable
				for the tax and the payment thereof.
(b)
				All taxes are to be paid not later than the 15th day of the month next following the
				reporting period in which the sales or deliveries were made. Where the 15th day of
				the month falls on a Saturday, Sunday, legal holiday, or bank holiday, the tax
				payment, if forwarded by mail, will be considered as received within time, only if
				the envelope bears the postmark of the next business day or some prior
				day.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 2 - DESCRIPTION OF TAX, EXEMPTIONS, CREDITS OR REFUNDS › Section 18:3-2.3 - Method of tax payment; improperly drawn checks

Current through Register Vol. 56, No. 14, July 15, 2024
(a) All taxes are to be
				paid by check or money order drawn to the order of the State of New Jersey, Beverage
				Tax, and forwarded to the Division of Taxation, Alcoholic Beverage Tax Section, PO
				Box 264, Trenton, NJ 08646-0264.
(b)
				Any check or money order received which is improperly drawn, will be returned to the
				taxpayer for correction and, if a proper check or money order is not returned to the
				Director on or before the 15th day of the month when the same is due, the penalty
				imposed by law will immediately accrue and become payable.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 2 - DESCRIPTION OF TAX, EXEMPTIONS, CREDITS OR REFUNDS › Section 18:3-2.4 - Purchaser payment for certain transactions

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Where a
				manufacturer, wholesaler, or State beverage distributor sells or delivers alcoholic
				beverages to another State licensee who is either a manufacturer, wholesaler, State
				beverage distributor, or plenary retail transit licensee which operates under
				Interstate Commerce Commission Regulations and is required to post a surety bond
				with the Division, and where delivery is made to the New Jersey licensed premises of
				the purchaser or of another State licensee or to a retail licensee or to a New
				Jersey licensed public warehouse for the account of the purchaser, the alcoholic
				beverage tax upon such a sale or delivery is to be assumed by the State licensee so
				purchasing the same and is to be paid by the said purchasing licensee at the time of
				the next taxable sale or delivery, provided, however, this is not to be construed so
				as to relieve the original or any subsequent seller of liability to pay the tax upon
				any sale or delivery should payment thereof not have been made.
(b) In every case, such transactions are to be set
				forth by the seller as a sale on Schedule A and by the purchaser as a purchase on
				Schedule H in their respective reports to the Director.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 2 - DESCRIPTION OF TAX, EXEMPTIONS, CREDITS OR REFUNDS › Section 18:3-2.5 - Sales to plenary retail transit licensees not posting surety bond taxable

Current through Register Vol. 56, No. 14, July 15, 2024
Sales to boats holding a plenary retail transit license that do
				  not operate under Interstate Commerce Commission Regulations and are not required to
				  post a surety bond with the Division, are taxable and are to be reported as a line
				  item on Schedule D of the report to the Director.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 2 - DESCRIPTION OF TAX, EXEMPTIONS, CREDITS OR REFUNDS › Section 18:3-2.6 - Sale and delivery for nonbeverage use not taxable; certificates; exemptions

Current through Register Vol. 56, No. 14, July 15, 2024
(a) No
				tax is payable on any sale or delivery by a State licensee of alcoholic beverages
				intended for use and actually used in the manufacture or sale of the following
				products, or for the following purposes:
1.
				Denatured alcohol produced and used pursuant to Acts of Congress and regulations
				promulgated thereunder;
2. Patent,
				proprietary, medicinal, pharmaceutical, antiseptic, and toilet
				preparations;
3. Flavoring extracts,
				syrups, and food products;
4.
				Scientific, chemical, mechanical, and industrial products and purposes;
5. Medical and dental purposes.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 2 - DESCRIPTION OF TAX, EXEMPTIONS, CREDITS OR REFUNDS › Section 18:3-2.7 - Sales and deliveries for vinegar stock not taxable

Current through Register Vol. 56, No. 14, July 15, 2024
No tax imposed is payable on any sale or delivery by a State
				  licensee of alcoholic beverages intended for use and actually used in the
				  manufacture of vinegar. (See
				  18:3-8.14 and 8.15)
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 2 - DESCRIPTION OF TAX, EXEMPTIONS, CREDITS OR REFUNDS › Section 18:3-2.8 - No tax imposed on beverage lost by fire

Current through Register Vol. 56, No. 14, July 15, 2024
(a) No tax is payable by
				any State licensee on any alcoholic beverages lost by fire provided that written
				notice of loss is filed with the Director within 48 hours and proof of loss,
				satisfactory to the Director, is furnished with the report for the reporting period
				during which the fire occurred.
(b)
				Proof that the alcoholic beverages have been destroyed shall be submitted in detail
				and stated under oath.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 2 - DESCRIPTION OF TAX, EXEMPTIONS, CREDITS OR REFUNDS › Section 18:3-2.9 - Sales outside State

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Where a State licensee purchases alcoholic
				beverages which are located outside of this State and sells and delivers the same to
				a purchaser outside of this State, in accordance with the laws of such state, and
				the alcoholic beverages at no time come into New Jersey, the transaction is not
				taxable under the New Jersey Alcoholic Beverage Tax Law.
(b) These transactions shall not be included in
				the New Jersey Tax report, but shall be included in the seller's records.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 2 - DESCRIPTION OF TAX, EXEMPTIONS, CREDITS OR REFUNDS › Section 18:3-2.10 - Sales of warehouse receipts

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Sales of warehouse
				receipts, given upon the storage of alcoholic beverages in a United States Internal
				Revenue or United States Customs Warehouse under Federal bond, are not to be
				construed as sales of the alcoholic beverages represented by the receipts.
(b) The tax upon the sale or delivery of such
				alcoholic beverages, if not paid or secured prior thereto, shall be paid upon
				removal of the alcoholic beverages from Federal bond if that occurs in this State,
				or if not, then upon the first subsequent sale or delivery of the alcoholic
				beverages in this State.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 2 - DESCRIPTION OF TAX, EXEMPTIONS, CREDITS OR REFUNDS › Section 18:3-2.11 - Purchases or sales in bond

Current through Register Vol. 56, No. 14, July 15, 2024
Purchases or sales in bond of alcoholic beverages stored in New
				  Jersey, in a United States Internal Revenue or United States Customs Warehouse under
				  Federal bond, not involving the actual delivery of the warehouse receipts, are
				  exempt from the tax upon proof satisfactory to the Director that the alcoholic
				  beverages have not been released from Federal bond. (See
				  18:3-8.17.)
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 2 - DESCRIPTION OF TAX, EXEMPTIONS, CREDITS OR REFUNDS › Section 18:3-2.12 - Breakage in transit

Current through Register Vol. 56, No. 14, July 15, 2024
Alcoholic beverages lost through breakage in the course of
				  delivery from a location outside of the State to a location inside the State are
				  taxable, except where proof is furnished to the satisfaction of the Director that
				  the alcoholic beverages did not actually come into the State and that there was no
				  actual delivery of such alcoholic beverages in this State.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 2 - DESCRIPTION OF TAX, EXEMPTIONS, CREDITS OR REFUNDS › Section 18:3-2.13 - Deliveries for resale and consumption out-of-State

Current through Register Vol. 56, No. 14, July 15, 2024
(a) No tax is payable on
				any sale of alcoholic beverages by any State licensee for resale and consumption
				outside of this State, or directly for consumption outside of this State, when the
				sale is accompanied by the actual transportation and delivery of the alcoholic
				beverages out of this State and in full compliance with the laws of the place of
				delivery.
(b) If any such alcoholic
				beverages are thereafter brought back into this State, the State licensee who sold
				or shipped such alcoholic beverages then becomes liable for such tax unless the tax
				has been paid by some other person.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 2 - DESCRIPTION OF TAX, EXEMPTIONS, CREDITS OR REFUNDS › Section 18:3-2.14 - Out-of-State sales for temporary storage in New Jersey

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Sales of alcoholic
				beverages by a State licensee, from inventory maintained in New Jersey, where
				delivery is made to a licensed New Jersey public warehouse for temporary storage in
				the name of a person not licensed by the State of New Jersey and for ultimate
				delivery to a location outside the State are exempt from the tax and are to be
				reported as a line item and included in the total of Schedule A. The names and
				addresses of both the unlicensed purchaser and the warehouse are to be
				listed.
(b) Sales of alcoholic beverages
				by a State licensee who does not maintain inventory in New Jersey, where delivery is
				made to a licensed New Jersey public warehouse for temporary storage in the name of
				a person not licensed by the State of New Jersey and for ultimate delivery to a
				location outside the State, are exempt from the tax and are to be reported on
				Schedule A and an entry is also to be made on Schedule H-1. The names and addresses
				of both the unlicensed purchaser and the warehouse are to be listed.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 2 - DESCRIPTION OF TAX, EXEMPTIONS, CREDITS OR REFUNDS › Section 18:3-2.15 - Sale to Army, Air Force, Navy, and Coast Guard organizations

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Sales or
				deliveries of alcoholic beverages are exempt from the New Jersey alcoholic beverage
				tax when made by a State licensee to a voluntary unincorporated organization of the
				United States Army, Air Force, Navy, or Coast Guard personnel, authorized to deal in
				alcoholic beverage and operating pursuant to regulations promulgated by the
				Secretary of the Army, Air Force, Navy, or Transportation:
1. This exemption does not extend to a private
				concessionaire operating within or upon territory used for military or naval
				purposes, nor to any individual even though the individual is a member of the Army,
				Air Force, Navy, or Coast Guard, nor is the exemption extended to service clubs and
				other similar organizations.
2. State
				licensees making such exempt sales within this State are to report the total monthly
				sales to each such organization as a separate line item on Schedule A of the
				bi-monthly tax report.
3. State
				licensees making such exempt sales to a location outside this State are to report
				the total bi-monthly sales to each such organization on Schedule E of the bi-monthly
				report and such sales shall be included with the total out-of-State sales on
				Schedule F.
4. Sales or deliveries to a
				voluntary unincorporated organization of the United States Army, Air Force, Navy, or
				Coast Guard personnel located in New Jersey, not authorized to deal in alcoholic
				beverages, are taxable. In the event the taxes have not been paid by the consignor,
				the transporter is liable for the tax.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 2 - DESCRIPTION OF TAX, EXEMPTIONS, CREDITS OR REFUNDS › Section 18:3-2.16 - Temporary storage reported on Schedule A

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Where alcoholic
				beverages are shipped or caused to be shipped into New Jersey by a person not
				licensed in this State, having no place of business in this State, and not engaged
				in the sale of alcoholic beverages in this State and the alcoholic beverages
				pursuant to such shipment are either:
1.
				Temporarily stored in a licensed New Jersey public warehouse and subsequently
				forwarded out of this State by a New Jersey licensed transporter; or
2. Bottled by a licensed manufacturer in this
				State and placed in temporary storage in a New Jersey licensed public warehouse for
				the account of such non-licensee and subsequently forwarded out of this State by a
				New Jersey licensed transporter, the transaction shall be reported on Schedule A by
				the manufacturer who bottled the alcoholic beverages and placed them in temporary
				storage in a licensed New Jersey public warehouse. The names and addresses of both
				the customer and the warehouse shall be listed.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 2 - DESCRIPTION OF TAX, EXEMPTIONS, CREDITS OR REFUNDS › Section 18:3-2.17 - Transportation through State not taxable

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The importation into
				this State of alcoholic beverages which are not intended for sale or delivery in
				this State and which pass through this State in continuous transportation and are
				delivered to a location outside this State are exempt from the Alcoholic Beverage
				Tax Law.
(b) If any transporter fails to
				consummate the delivery of any such alcoholic beverages to a location outside this
				State, such transporter and the person to whom he or she is to deliver such
				alcoholic beverages in this State are liable for the tax due by reason of the
				delivery or other disposition of such alcoholic beverages.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 2 - DESCRIPTION OF TAX, EXEMPTIONS, CREDITS OR REFUNDS › Section 18:3-2.18 - Tax credit memoranda issued by Division

Current through Register Vol. 56, No. 14, July 15, 2024
(a) No deduction from
				any tax payment for a tax credit claimed to be due is permitted until a tax credit
				memorandum has been secured from the Division of Taxation authorizing the
				credit.
(b) When a credit is authorized,
				the original and one copy of the memorandum is sent to the taxpayer. The original
				must be returned with the report which sets forth the credit as a
				deduction.
(c) Where a deduction has
				been made from a tax payment for a credit which has not been so authorized, or if a
				deduction has been made from a tax payment for an authorized credit without
				submitting the original tax credit memorandum with the report, an assessment will be
				levied for the amount deducted, plus penalty and interest as provided in the State
				Tax Uniform Procedure Law,
				54:48-1 et seq.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 2 - DESCRIPTION OF TAX, EXEMPTIONS, CREDITS OR REFUNDS › Section 18:3-2.19 - Cancellation of sale; tax credit

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Where a sale has
				been rescinded or cancelled and the alcoholic beverages, if delivered, have been
				returned, the taxpayer is entitled to a credit for the amount of the tax which would
				have accrued had the sale not been rescinded or cancelled.
(b) If the tax has already been paid to the
				Director, the credit is applied against any present or future liability of the
				taxpayer, and if there be no such liability the taxpayer is entitled to a refund of
				the tax paid, unless the taxpayer is indebted to the State of New Jersey for taxes,
				penalties or interest which have accrued under any other statute imposing a tax
				payable to or collectible by the Director.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 2 - DESCRIPTION OF TAX, EXEMPTIONS, CREDITS OR REFUNDS › Section 18:3-2.20 - Tax credit and issuance of inventory credit memoranda for returned alcoholic beverages

Current through Register Vol. 56, No. 14, July 15, 2024
(a)
				A State licensee, receiving returns from a retailer or consumer following a taxable
				sale, may take a tax credit only for the tax on alcoholic beverages returned to him
				in sealed containers and then only after issuing the retailer or consumer an
				inventory credit or a credit memorandum showing the gallonage of the alcoholic
				beverages returned.
(b) Every State
				licensee, receiving returns of alcoholic beverages from a customer other than a
				consumer, is to immediately issue an inventory credit memorandum to the person
				making the return. Each inventory credit memorandum must show the wine gallons
				returned in sealed containers, the date when the alcoholic beverages were originally
				sold, and the date of return. Breweries are to show wine gallons of draught beer
				returned in sealed containers only.
(c)
				Returns of alcoholic beverages made by State licensees to the source from which they
				were received are allowed only to the extent of the gallonage shown by an inventory
				credit memorandum or a credit memorandum issued by the source and in possession of
				the State licensee reporting the return.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 2 - DESCRIPTION OF TAX, EXEMPTIONS, CREDITS OR REFUNDS › Section 18:3-2.21 - When deductions for tax credits are taken

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Deduction for tax
				credits are taken when:
1. Made by reason of a tax
				credit memorandum issued by the Division of Taxation; such deductions are to be made
				in accordance with the instructions on the tax credit memorandum. (See
				18:3-2.18 )
2. Made by the seller by reason of the rescission
				or cancellation of a sale, and where the alcoholic beverages if delivered have been
				returned; such deductions are to be made with the report filed for the reporting
				period in which the alcoholic beverages were actually returned. (See
				18:3-2.19 )
3. Made by the purchasers by reason of the return
				of alcoholic beverages; such deductions are to be made with the report filed for the
				reporting period in which the alcoholic beverages were returned to the seller in
				accordance with
				18:3-2.20.
4. Made by reason of the destruction of alcoholic
				beverages under supervision of the Director; such deductions are to be made with the
				report filed for the reporting period in which the alcoholic beverages were
				destroyed. (See
				18:3-2.22 )
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 2 - DESCRIPTION OF TAX, EXEMPTIONS, CREDITS OR REFUNDS › Section 18:3-2.22 - Destruction of alcoholic beverages under supervision

Current through Register Vol. 56, No. 14, July 15, 2024
Where alcoholic beverages located in this State are destroyed
				  through dumping by the licensee, such disposition is taxable except where the
				  alcoholic beverages are destroyed under the supervision or instruction of the
				  Director, or under the supervision or instructions of the Federal Alcohol Tax and
				  Tobacco Unit.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 2 - DESCRIPTION OF TAX, EXEMPTIONS, CREDITS OR REFUNDS › Section 18:3-2.23 through 18:3-2.26 - Reserved

Current through Register Vol. 56, No. 14, July 15, 2024
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 3 - TAX RULINGS › Section 18:3-3.1 - Tax on sparkling cider

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Cider containing three and two-tenths percent
				but not more than seven percent of alcohol by volume which is charged artificially
				or as the result of secondary fermentation is taxed at the rate of $ 0.15 a gallon
				or fraction of a gallon.
(b) Cider
				containing more than seven percent of alcohol by volume which is charged either
				artificially or as the result of secondary fermentation is taxed as a sparkling wine
				at the rate of $ 0.875 a gallon or fraction of a gallon.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 3 - TAX RULINGS › Section 18:3-3.2 - Tax on mixture of cider and malt beverage

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Any beverage
				composed of a mixture of cider containing three and two-tenths percent but not more
				than seven percent of alcohol by volume with a malt beverage, and charged either
				artificially or as the result of secondary fermentation, is taxed at the rate of $
				0.15 per gallon or fraction of a gallon.
(b) Any beverage composed of a mixture of cider
				containing more than seven percent of alcohol by volume with a malt beverage and
				charged either artificially or as the result of secondary fermentation, is taxed as
				a sparkling wine at the rate of $ 0.875 a gallon or fraction of a gallon.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 3 - TAX RULINGS › Section 18:3-3.3 - Tax on bitters, grenadine, and other mixes

Current through Register Vol. 56, No. 14, July 15, 2024
All bitters, grenadine, highballs, cocktails, cordials, and other
				  mixes which are classified by the United States Treasury Department, Internal
				  Revenue Service, as intoxicating liquors are taxed at the rate of $ 5.50 a gallon or
				  fraction of a gallon.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 3 - TAX RULINGS › Section 18:3-3.4 - Sales to religious organizations

Current through Register Vol. 56, No. 14, July 15, 2024
Sales or deliveries of alcoholic beverages to churches, convents,
				  or other religious societies and organizations, whether for sacramental purposes or
				  otherwise, are taxable.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 3 - TAX RULINGS › Section 18:3-3.5 - Sales to governmental agencies and concessionaires

Current through Register Vol. 56, No. 14, July 15, 2024
(a) All sales or
				deliveries of alcoholic beverages by the holder of an alcoholic beverage license to
				governmental agencies except as provided for by
				54:43-2.1 are taxable. (See
				18:3-2.15 )
(b) Sales or deliveries made to National Guard
				post exchanges at any New Jersey armory are tax exempt when such transactions have
				been authorized by the State Department of Defense.
(c) All sales or deliveries made to
				concessionaires operating at any New Jersey National Guard Armory are
				taxable.
(d) Sales to private
				concessionaires, operating within or upon territory used for military or naval
				purposes, to an individual even though the individual is a member of the Army, Air
				Force, Navy, or Coast Guard, or to service clubs or other similar clubs are
				taxable.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 3 - TAX RULINGS › Section 18:3-3.6 - Deliveries of alcoholic beverages to steamships at piers in New Jersey; tax exemptions for licensees; reports filed

Current through Register Vol. 56, No. 14, July 15, 2024
(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.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 3 - TAX RULINGS › Section 18:3-3.7 - Tax liability of transporter of alcoholic beverages to steamships

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The delivery of
				alcoholic beverages by transporters to a steamship company or to a ship at a pier in
				New Jersey from a consignor who is not the holder of a New Jersey license renders
				the transporter liable for the tax unless:
1. The
				tax has been previously paid;
2. The
				alcoholic beverages are delivered under Cord and Seal; or
3. The alcoholic beverages are consigned to a
				location outside this State.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 3 - TAX RULINGS › Section 18:3-3.8 - Delivery of alcoholic beverages to licensed ships in New Jersey

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Where the steamship
				company to which delivery is made holds a license or permit permitting the sale of
				alcoholic beverages or the transportation of alcoholic beverages out of the State,
				the rules governing deliveries in this State to such licensees or permittees
				apply.
(b) Deliveries to a ship at a
				pier in New Jersey of alcoholic beverages under Cord and Seal (which cover
				importations of alcoholic beverages from a foreign country that remain in Customs
				bond and are consigned to a person located in a foreign country or for consumption
				while on the high seas) are exempt from tax.
(c) Deliveries of alcoholic beverages in the
				custody of the United States Internal Revenue delivered in-bond to a ship at a pier
				in New Jersey for export to a person located in a foreign country or for ship's
				supplies for consumption outside of New Jersey are exempt from the tax.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 3 - TAX RULINGS › Section 18:3-3.9 - Delivery of alcoholic beverages to licensed ships in New Jersey

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Where the steamship
				company to which delivery is made holds a license or permit permitting the sale of
				alcoholic beverages or the transportation of alcoholic beverages out of the State,
				the rules governing deliveries in this State to such licensees or permittees
				apply.
(b) Deliveries to a ship at a
				pier in New Jersey of alcoholic beverages under "Cord and Seal" (which cover
				importations of alcoholic beverages from a foreign country that remain in Customs
				bond and are consigned to a person located in a foreign country or for consumption
				while on the high seas) are exempt from tax.
(c) Deliveries of alcoholic beverages in the
				custody of the United States Internal Revenue delivered "in-bond" to a ship at a
				pier in New Jersey for export to a person located in a foreign country or for
				"ship's supplies" for consumption outside of New Jersey are exempt from the
				tax.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 4 - PENALTIES › Section 18:3-4.1 - Failure to file report

Current through Register Vol. 56, No. 14, July 15, 2024
Every person who fails to file any report required by the
				  Alcoholic Beverage Tax Law or this chapter on the day when the same is due, is
				  subject to penalty and interest as provided in the State Tax Uniform Procedure Law,
				  54:48-1 et seq.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 4 - PENALTIES › Section 18:3-4.2 - Failure to pay tax

Current through Register Vol. 56, No. 14, July 15, 2024
Every person who fails to pay any tax as required by the
				  Alcoholic Beverage Tax Law, or this chapter on the day when the same is due, is
				  subject to penalty and interest as provided in the State Tax Uniform Procedure Law,
				  54:48-1 et seq.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 4 - PENALTIES › Section 18:3-4.3 - Suspension or revocation of license or special permit

Current through Register Vol. 56, No. 14, July 15, 2024
The license or special permit of every licensee or special
				  permittee who fails to make and file any report, to post any bond, or to pay any
				  tax, penalty, or interest which has become due, as required by the Alcoholic
				  Beverage Tax Law, or who fails to comply with this chapter is subject to suspension
				  or revocation proceedings by the issuing authority.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 5 - BONDS › Section 18:3-5.1 - Bond requirements

Current through Register Vol. 56, No. 14, July 15, 2024
(a) All applicants for licenses and special
				permits are required to post with the Director a bond or other security in form and
				amount satisfactory to him or her, conditioned for the payment of all taxes,
				penalties and interest which may accrue, except applicants for:
1. Plenary retail transit licenses who do not
				operate under Federal Highway Administration regulations;
2. Special permits to sell alcohol at
				retail;
3. Special permits to sell to
				consumers;
4. Special permits for home
				manufacturing of wine for personal consumption;
5. Club licenses;
6. Plenary or seasonal retail consumption
				licenses;
7. Plenary or limited retail
				distribution licenses.