New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 9 - RULES AND INSTRUCTIONS CONCERNING WHOLESALERS AND STATE BEVERAGE DISTRIBUTORS › Section 18:3-9.2 - Schedule A-sales and returns made within this State to State licensees, Army, Air Force, Navy, Coast Guard, or National Guard organizations, non-licensees for storage

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Schedule A is to contain a list under separate
				headings, by accounts, including the total for the reporting period of the
				following:
1. All sales of alcoholic beverages
				made and delivered to the licensed premises in New Jersey of manufacturers,
				wholesalers, State beverage distributors, and plenary retail transit licensees, or
				to New Jersey licensed public warehouses for the account of such State licensees, on
				which sales and deliveries the tax has been passed to the purchasers.
2. Sales of alcoholic beverages to State licensees
				located within New Jersey involving the actual delivery of the alcoholic beverages
				from a location other than the seller's premises. Proper notation is to be made on
				Schedule A by the seller as to the name, address, and license number of the person
				who actually made the shipment upon instructions of the seller, and the location
				from which shipment was made. In addition, the seller must show the name, address,
				and license number of the actual consignee or purchaser. The person who actually
				made the shipment must likewise report the name, address, and license number of the
				person to whom shipment was delivered, and, in addition, the name, address, and
				license number of the person for whose account shipment was made. Such transactions
				are to be segregated by the seller and by the shipper from sales made direct from
				the seller's premises. (See
				18:3-6.9 )
3. Sales of alcoholic beverages to voluntary
				unincorporated organizations of the Army, Air Force, Navy, Coast Guard, or National
				Guard personnel, authorized to deal in alcoholic beverages, where delivery is made
				within this State. The total of each account is to be listed as a separate line
				item, with the name, address, and location of each organization. (See
				18:3-8.12 )
4. Sales where delivery has been made to a
				licensed public warehouse in New Jersey for temporary storage for the account of
				non-licensees. (See
				18:3-2.14 )
5. Returns made to State licensees where delivery
				has been made to the licensed premises of such licensees or to New Jersey licensed
				public warehouses at a location within New Jersey.
6. Returns made to the actual source but delivered
				to another licensee in New Jersey for the account of the source, or to a New Jersey
				licensed public warehouse, and placed therein in the name supplied by the source.
				Entries on the schedule are to be made by the shipper and by the source in
				accordance with
				18:3-6.10.
7. Returns made for the account of an out-of-State
				source, not licensed, which involve delivery to State licensees within New Jersey or
				to New Jersey licensed public warehouses, are to be reported on Schedule A. Returns
				made, where actual delivery has been made to a location outside the State, are not
				to be entered on Schedule A but on Schedule E. (See
				18:3-8.14 )
8. The combined total of these items are to be
				entered on the control sheet.