reglab/statecodes huggingface dataset:
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 5 - BONDS › Section 18:3-5.2 - Amount of bond required

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The total amount of
				the bond or bonds required to be filed is fixed by the Director and may be increased
				or reduced at any time subject to the limitations provided in this
				section.
(b) In fixing the total amount
				of the bond or bonds required to be filed by any licensee, the Director shall
				require a bond or bonds equivalent to an amount no greater than three times the tax
				on the greatest amount of alcoholic beverages handled during a bimonthly period of
				the previous 12-month period. In determining the amount of the bond, the Director
				shall take into account the applicant's prior record as a New Jersey taxpayer and
				all other information as may be available to him or her which would establish
				applicant's financial responsibility.
1. If the
				application is made by any person who has never before engaged in business in this
				State as a licensee, prior to any application being made, the Director, after
				investigation, shall fix the total amount of such bond or bonds from such
				information as he or she may obtain after such investigation.
2. The total amount of any bond or bonds required
				to be filed under this subchapter by any licensee can never be more than $ 1,000,000
				nor less than $ 1,000.
3. The recovery
				on any bond or execution on any new bond does not invalidate any bond, and the
				revocation of any license is not deemed to affect the validity of any
				bond.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 5 - BONDS › Section 18:3-5.3 - Bond duration

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Every bond filed
				with and approved by the Director shall, without the necessity of periodic renewal,
				remain in force and effect until such time as the license of which it is a part is
				revoked or suspended for cause, otherwise canceled, or has expired.
1. No action on a bond shall be begun after two
				years from the date of revocation, cancellation, or nonrenewal of the license of
				which it is a part.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 5 - BONDS › Section 18:3-5.4 - Deposit in lieu of bond

Current through Register Vol. 56, No. 14, July 15, 2024
In lieu of any bond or bonds required under
				  18:3-5.2 and 5.3, a State licensee may
				  deposit with the State Treasurer, under such terms and conditions as the Director
				  may prescribe, a like amount of lawful money of the United States.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 5 - BONDS › Section 18:3-5.5 - Bond approval necessary for license to be issued

Current through Register Vol. 56, No. 14, July 15, 2024
Upon the acceptance and approval of the application and bond, the
				  Director shall notify the Director of the Division of Alcoholic Beverage Control who
				  shall issue a license permitting the conduct of business as a licensee, provided
				  that the applicant is in compliance with the statutory and administrative
				  requirements of the Division of Alcoholic Beverage Control.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 6 - RECORDS › Section 18:3-6.1 - Records kept by persons subject to the Alcoholic Beverage Tax Law (N.J.S.A. 54:41-1 et seq.)

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Every person subject to the Alcoholic Beverage
				Tax Law (54:41-1 et seq.) is required to keep
				receiving records, accounts payable and receivable ledgers, and sales records. These
				records are to be complete and accurate records of all the information required in
				this chapter regarding all transactions (cash or charge) in alcoholic beverages and
				of all transactions in warehouse receipts given upon the storage of alcoholic
				beverages in United States Internal Revenue or United States Customs Warehouses
				under Federal bond in New Jersey. Such records are to be of a kind and in the form
				prescribed or approved by the Director.
(b) All transactions in receipts, certificates,
				contracts or other documents given upon the storage in New Jersey of alcoholic
				beverages in other than United States Internal Revenue or United States Customs
				Warehouses under Federal bond are to be recorded as transactions in alcoholic
				beverages, and not as transactions in warehouse receipts.
(c) All invoices pertaining to sales to New Jersey
				State licensees are to be kept separate and apart from invoices pertaining to other
				sales and are to be filed in alphabetical order by accounts.
(d) All invoices pertaining to sales out-of-State
				are to be kept separate and apart from invoices pertaining to other sales and are to
				be filed alphabetically, by accounts, and by states.
(e) Where sales to retail licensees are reported
				on a daily sales basis on written instructions of the Director, State licensees are
				required to maintain two files of sales invoices or delivery slips:
1. One set to be kept by accounts in alphabetical
				order; and
2. One set to be filed by
				days, each day of the month as a separate unit, with properly identified tapes
				attached listing the gallonage from all the invoices for each day.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 6 - RECORDS › Section 18:3-6.2 - Preservation of records

Current through Register Vol. 56, No. 14, July 15, 2024
All records are to be safely preserved for three years in such a
				  manner as to insure permanency and accessibility for inspection by the
				  Director.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 6 - RECORDS › Section 18:3-6.3 - Records to be kept separate

Current through Register Vol. 56, No. 14, July 15, 2024
All records and accounts pertaining to transactions in alcoholic
				  beverages are to be kept and maintained separate and apart from the records and
				  accounts of any other business conducted by the person required to keep such records
				  and accounts.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 6 - RECORDS › Section 18:3-6.4 - Uniformity of records; information

Current through Register Vol. 56, No. 14, July 15, 2024
(a) All receiving
				records, accounts payable and receivable, sales records, and all other records must
				show:
1. The invoice number;
2. The license number;
3. The actual name and address of the licensee or
				person (and trade name, if any) from whom all alcoholic beverages were purchased or
				received; or
4. To whom they were sold
				or delivered;
5. The date of the
				transaction;
6. The kind of alcoholic
				beverages involved;
7. The exact size of
				the container;
8. The number of
				containers per package;
9. The number of
				cases, barrels, or other units of each size package; and
10. The exact gallonage of each line item
				listed.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 6 - RECORDS › Section 18:3-6.5 - Uniform invoices; information

Current through Register Vol. 56, No. 14, July 15, 2024
(a) All invoices, credit
				memoranda, delivery and receiving slips shall have the name and address of the
				licensee, an individual series of numbers or letters, and each series shall be
				numbered consecutively.
(b) All
				invoices, credit memoranda, and delivery and receiving slips must show:
1. The license number and the actual name and
				address of the licensee (and the trade name, if any) to whom the alcoholic beverages
				were sold or delivered; or
2. From whom
				they were received;
3. The date of the
				transaction;
4. The name and kind of
				alcoholic beverages;
5. Exact size of
				the container and the number of containers per package;
6. The number of cases, barrels, or other units;
				and
7. The exact gallonage of each line
				item listed or the gross gallonage of each class of alcoholic beverage.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 6 - RECORDS › Section 18:3-6.6 - Records to be kept in State

Current through Register Vol. 56, No. 14, July 15, 2024
(a) All records must be
				kept and maintained on the licensed premises in this State unless the Director shall
				allow otherwise.
(b) If permission has
				been granted by the Director in writing, the records of all transactions in alcohol
				and alcoholic beverages in New Jersey may be:
1.
				Maintained at a place outside the State so designated by the Director;
				and,
2. Kept separate and apart from all
				other records; and,
3. Subject to
				examination at the expense of the licensee at the discretion of the
				Director.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 6 - RECORDS › Section 18:3-6.7 - Uniform inventories; items includible

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Physical inventories
				are to be taken on the last day of each reporting period even though a perpetual
				inventory record is maintained. All tally sheets and recapitulations are to be
				preserved as part of the permanent records. Such inventory records shall state:
1. The date and hour when taken;
2. The name of the person or persons who took such
				inventory;
3. The brand, trade name or
				other designation identifying each item;
4. The size of the containers;
5. The number of containers per package;
6. The number of cases, barrels, or other units of
				each size package; and
7. The number of
				wine gallons or decimal parts thereof contained in each item.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 6 - RECORDS › Section 18:3-6.8 - Recording and reporting delivery in New Jersey to a person other than the actual purchaser

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Alcoholic beverages delivered to a person in
				New Jersey, other than the actual purchaser, must be entered in the records and
				reported as follows:
1. The shipper is to set
				forth on Schedule A of his or her report the name, address, and the license number
				of the purchaser and of the person to whom the actual delivery was made.
2. The purchaser (who in turn sells to the
				consignee) is to set forth the purchase on Schedule H-1 of his or her report and the
				name, address, and license number of the shipper. He or she must also report on
				Schedule A the name, address, and license number of the consignee in New Jersey to
				whom the alcoholic beverages were actually delivered and the name, address, and
				license number of the shipper; or report on Schedule D all sales as prescribed in
				18:3-8.13.
3. The consignee (person actually receiving the
				alcoholic beverages) is to set forth on Schedule H-1 of his or her report the name,
				address, and license number of the person from whom the alcoholic beverages were
				purchased, and the name, address, and license number of the shipper.
4. The shipper, the seller, and the person
				actually receiving the alcoholic beverages in the transactions, in all cases are to
				enter in their respective records and invoices detailed information supporting that
				set forth in the report and all other details required in
				18:3-6.4 and 6.5.
5. All entries must show the gallonage of each
				class of alcoholic beverage.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 6 - RECORDS › 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

Current through Register Vol. 56, No. 14, July 15, 2024
(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.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 6 - RECORDS › Section 18:3-6.10 - Recording and reporting returns to persons in New Jersey other than the source from which the alcoholic beverages were actually purchased

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Returns made, not
				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, are to be entered in the records and reported as
				follows:
1. The shipper, if a State licensee, must
				set forth on Schedule A of his or her report the name, address, and license number
				of the source and of the person to whom the actual delivery was made. Any such
				deliveries to warehouses are to be entered on the report with the name of both the
				consignee and the warehouse.
2. The
				source is to issue a credit memorandum to the shipper and is to set forth on
				Schedule H-3 or Schedule H-4 of his or her report the credit memorandum number, the
				name, address, and license number of the shipper and, in turn, on Schedule A the
				name, address, and license number of the consignee to whom the alcoholic beverages
				were sold if the consignee is a State licensee or on Schedule D if the consignee is
				a retailer.
3. The consignee (person
				actually receiving the alcoholic beverages) is to set forth on Schedule H-1 of his
				or her report the name, address, and license number of the person from whom the
				alcoholic beverages were actually purchased and the name, address, and license
				number of the shipper.
4. The shipper,
				the source, and the consignee receiving the alcoholic beverages in such transactions
				are to enter in their respective records and in the credit memorandum detailed
				information supporting that set forth in the report and all other details required
				in 18:3-6.4 and 6.5.
5. All entries must show the gallonage of each
				class of alcoholic beverages.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 6 - RECORDS › Section 18:3-6.11 - Recording and reporting returns from a place in New Jersey to a consignee, located out-of-State, who is other than the original seller

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Returns made, not to
				the actual source but delivered to a consignee located outside New Jersey, upon the
				instructions of the source, are to be entered in the records and reported as
				follows:
1. State licensee shipper:
i. The shipper, when a State licensee, must set
				forth in Schedule E of his or her report the name and address of the consignee and
				the name, address, and license number of the source for whose account the alcoholic
				beverages were shipped, together with the gross gallonage of each class of alcoholic
				beverage.
ii. The source shall not
				include entries in his or her report transactions covered by this paragraph, 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.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 6 - RECORDS › Section 18:3-6.12 - Recording and reporting returns from a place in New Jersey to a nonresident licensee who maintains inventory in New Jersey

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Returns made to the
				New Jersey inventory of a nonresident New Jersey State licensee who maintains an
				inventory in this State are to be entered in the records and reported as follows:
1. State licensee:
i. The shipper, when a State licensee, must set
				forth in Schedule A of his or her report the name and address of the source to whom
				the alcoholic beverages were shipped together with the gross gallonage of each class
				of alcoholic beverages.
ii. The source
				(who is a nonresident New Jersey licensee maintaining an inventory in this State) is
				to report accepting such returns in his or her New Jersey inventory on Schedule H-4.
				They are not to be reported on Schedule E unless they are shipped outside of the
				State in some subsequent transaction.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 6 - RECORDS › Section 18:3-6.13 - Delivery slips; freight bills to accompany deliveries

Current through Register Vol. 56, No. 14, July 15, 2024
(a) All deliveries of
				alcoholic beverages are to be accompanied by an invoice, delivery slip, freight
				bill, waybill, or bill of lading setting forth:
1.
				The name, address, and license number of the transporter;
2. The name, address, and license number of both
				the consignee and the consignor;
3. The
				kind of alcoholic beverages;
4. Exact
				size of container;
5. The number of
				containers per package;
6. The number of
				cases, barrels, or other units; and
7. A
				copy of the delivery slip, and so forth, which must be left with the consignee along
				with the invoice of the consignor, if one accompanies the shipment.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 6 - RECORDS › Section 18:3-6.14 - Cash and charge sales filed together

Current through Register Vol. 56, No. 14, July 15, 2024
When both cash sales and charge sales occur during the same
				  reporting period in the same account, they are to be invoiced, both transactions
				  entered in the accounts receivable ledger, and the invoices for both are to be
				  consolidated in a single file.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 6 - RECORDS › Section 18:3-6.15 - Examination of records and premises

Current through Register Vol. 56, No. 14, July 15, 2024
Every person engaged in transactions involving alcohol or
				  alcoholic beverages, and all directors, officers, agents, or employees of such
				  person, are to provide to the Director, upon request, all the books, records,
				  physical inventory tally sheets, papers, work sheets, invoices, vouchers, accounts,
				  and documents and access to the premises and to facilitate any examination or
				  investigation by the Director or his or her employees.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 7 - REPORTS IN GENERAL › Section 18:3-7.1 - When due

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Reports consisting of a control sheet and
				supporting schedules are to be filed with the Director on such forms as the Director
				shall prescribe.
(b) A report is to be
				filed with the Division of Taxation, Alcoholic Beverage Tax Section, PO Box 264,
				Trenton, NJ 08646-0264, covering each bi-monthly period that a license is in force,
				even though during that time, or any portion thereof, no business was transacted
				under the license.
(c) Such reports are
				to be filed by State licensees, special permittees, and holders of special permits
				to sell alcohol at retail, on or before the 15th day of the month next
				following.
(d) Where the last day of
				filing reports falls on a Saturday, Sunday, legal holiday, or bank holiday, a report
				forwarded by mail will be considered as filed within time only if the envelope bears
				the postmark of the next business day or some prior day.
(e) Reports must disclose all transactions in
				alcoholic beverages, warehouse receipts, and contract during the period covered by
				the report, and such other information as the Director may require.
(f) There are no exceptions to this
				section.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 7 - REPORTS IN GENERAL › Section 18:3-7.2 - Manner of executing reports

Current through Register Vol. 56, No. 14, July 15, 2024
(a) All reports are to
				be signed in the following manner:
1. If the
				licensee is an individual, by the licensee;
2. If the licensee is a partnership, by one of the
				partners;
3. If the licensee is a
				corporation, by one of the officers of the corporation, or by its authorized
				agent.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 7 - REPORTS IN GENERAL › Section 18:3-7.3 - Report forms; how obtained

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Forms upon which
				reports are to be made are customarily mailed by the Director to the licensee in
				ample time for preparation and filing, but, if such forms are not received, the
				licensee is not relieved of the obligation of filing the reports within the time
				prescribed by 18:3-7.1.
(b) Extra copies of forms upon which reports are
				to be made may be obtained upon application to the Division of Taxation, Alcoholic
				Beverage Tax Section, PO Box 264, Trenton, NJ 08646-0264.
(c) A licensee may request permission to file
				copies of printed listings in lieu of uniform report forms furnished by the Division
				provided such copies are approved by the Director.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 7 - REPORTS IN GENERAL › Section 18:3-7.4 - Reports without postage refused

Current through Register Vol. 56, No. 14, July 15, 2024
Reports mailed with insufficient postage will be refused and, if
				  not returned to the Director on or before the date when the same are due, the
				  penalties provided in
				  18:3-4.1 and 4.2, will be assessed
				  against the taxpayer.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 7 - REPORTS IN GENERAL › Section 18:3-7.5 - Reporting required in wine gallons

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Where the report
				forms require an entry in gallons, the entry is to be made in wine gallons of 128
				fluid ounces or decimal parts thereof and not in proof gallons.
(b) If the total sales of beer as shown by the
				report results in a fractional part of a gallon, the tax is to be computed on the
				next higher whole gallon.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 7 - REPORTS IN GENERAL › Section 18:3-7.6 - Seizures; tax postponed

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Where alcoholic beverages are removed from a
				licensee's premises by a representative of the New Jersey Department of the
				Treasury, or of the New Jersey Department of Law and Public Safety, or by agents of
				the Federal Government, by seizure or for testing purposes, the payment of tax will
				be postponed until the determination of the proceedings.
(b) The licensee is to report the removal on
				Schedule A of the monthly report, setting forth the date, by whom removed, and the
				gross gallonage of each class of alcoholic beverage, as shown on the receipt for
				such alcoholic beverages. If and when the beverages are returned, the licensee is to
				report the same on Schedule H-4 of the monthly report, setting forth the date, by
				whom returned, and the gross gallonage of each class of alcoholic beverage actually
				received, thus placing the alcoholic beverages back in the inventory.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 7 - REPORTS IN GENERAL › Section 18:3-7.7 - Reporting donations

Current through Register Vol. 56, No. 14, July 15, 2024
The gratuitous giving away of alcoholic beverages by any person
				  is a sale which is to be reported as such on Schedule D of the bi-monthly report,
				  and the tax thereon paid in the same manner as in the case of a
				  sale.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 7 - REPORTS IN GENERAL › Section 18:3-7.8 - Reporting samples

Current through Register Vol. 56, No. 14, July 15, 2024
(a) An invoice is to be made for each sample given
				out, showing the name, address, and license number of the licensee or of the person
				receiving the sample, the date, the brand and kind of alcoholic beverage, and the
				quantity. The invoice or a delivery receipt is to bear the signature of the person
				actually receiving the sample.
(b) When
				alcoholic beverages are sold or forwarded to the holder of a State license to be
				used as samples, the tax is to be assumed by the consignee and reported on Schedule
				H-1 of the report.
(c) Where the
				receiving State licensee sells, gives, or returns to a representative of another
				State licensee or special permittee or any other person, alcoholic beverages to be
				used as samples within this State, the transaction is to be set forth in Schedule D,
				as a line item and such entry marked samples and the tax thereon paid. Under no
				condition is such a transaction to be entered as a "Return" on Schedule A or
				E.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 7 - REPORTS IN GENERAL › Section 18:3-7.9 - Losses by theft, breakage, or other disposition

Current through Register Vol. 56, No. 14, July 15, 2024
(a) No deductions
				from taxes are to be permitted to be made, nor is any credit or refund to be
				claimed, for taxes which have accrued or have been paid on the sale or delivery of
				alcohol or alcoholic beverages because of the loss of such alcohol or alcoholic
				beverages or any part thereof, whether sustained by reason of theft, breakage, or
				other disposition in this State, either on the licensed premises or in connection
				with a sale or delivery. The liability to pay such tax may not be passed on or
				postponed.
(b) Such an item, as
				described in (a) above, is to be set forth on Schedule D of the report as a line
				item. (See 18:3-8.13 )
(c) Where the taxpayer makes such a deduction,
				penalty and interest as provided in the State Tax Uniform Procedure Law,
				54:48-1 et seq., will be assessed in
				addition to the tax.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 7 - REPORTS IN GENERAL › Section 18:3-7.10 - Consolidated reports with consent of Director

Current through Register Vol. 56, No. 14, July 15, 2024
Where a State licensee holds more than one license or is the
				  holder of a special permit in addition to a license, application may be made in
				  writing for permission to file consolidated reports. Where permission is granted,
				  such reports are to be filed in accordance with instructions from the
				  Director.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 7 - REPORTS IN GENERAL › Section 18:3-7.11 - Procedure where statements disagree

Current through Register Vol. 56, No. 14, July 15, 2024
If the statements or quantities shown in any part of the report
				  made to the Director do not agree with any other report made to any other authority,
				  or do not agree with the actual physical inventory, a detailed explanation must be
				  attached to the report.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 7 - REPORTS IN GENERAL › Section 18:3-7.12 - Preservation of reports

Current through Register Vol. 56, No. 14, July 15, 2024
One complete copy of each report is to be kept on the premises of
				  the licensee for three years for examination by the Director.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 8 - RULES AND INSTRUCTIONS CONCERNING MANUFACTURERS › Section 18:3-8.1 - Consumer sales reports

Current through Register Vol. 56, No. 14, July 15, 2024
(a) State licensees, who under the provisions of
				their licenses are allowed to sell to consumers, are to report the gross daily total
				of such sales during a reporting period as line items on Schedule D and pay the tax
				on the same.
(b) All sales to consumers
				are to be supported by records which include the number of each size of container
				and the total gallons sold or delivered each day.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 8 - RULES AND INSTRUCTIONS CONCERNING MANUFACTURERS › Section 18:3-8.2 - Out-of-State sales and returns

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Where the sale or
				return is made by a State licensee and accompanied by delivery to a point outside of
				the State of New Jersey, the transaction is to be reported on Schedule E.
(b) Where a State licensee sells or returns
				alcoholic beverages to a person not licensed by the State of New Jersey for ultimate
				delivery to a location outside the State but causes the alcoholic beverages to be
				delivered by a licensed transporter to a licensed New Jersey public warehouse for
				temporary storage in the name of the purchaser, the transaction is exempt from the
				tax and is to be reported on Schedule A of the bi-monthly report listing the names
				and addresses of both the unlicensed purchaser and the warehouse.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 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

Current through Register Vol. 56, No. 14, July 15, 2024
(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.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 8 - RULES AND INSTRUCTIONS CONCERNING MANUFACTURERS › Section 18:3-8.4 - Alcoholic beverages bottled for others

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Where a manufacturer
				receives alcoholic beverages for bottling:
1. The
				delivery in New Jersey of the bottled alcoholic beverages to a State licensee or for
				the account of a non-licensee is to be reported on Schedule A as a sale. (See
				18:3-8.12 )
2. The delivery at a location outside of this
				State of the bottled alcoholic beverages to a State licensee or a non-licensee is to
				be reported on Schedule E. (See
				18:3-8.14 )
3. The delivery in New Jersey of the bottled
				beverages to a retail licensee is taxable and is to be reported as a sale on
				Schedule D. (See
				54:43-1 )
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 8 - RULES AND INSTRUCTIONS CONCERNING MANUFACTURERS › Section 18:3-8.5 - Alcoholic beverages bottled for retail licensees

Current through Register Vol. 56, No. 14, July 15, 2024
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.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 8 - RULES AND INSTRUCTIONS CONCERNING MANUFACTURERS › Section 18:3-8.6 - Alcoholic beverages bottled in-bond

Current through Register Vol. 56, No. 14, July 15, 2024
Alcoholic beverages bottled in-bond in United States Internal
				  Revenue or United States Customs warehouses which remain in-bond are not to be
				  reported as a sale until they are actually removed from Federal
				  bond.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 8 - RULES AND INSTRUCTIONS CONCERNING MANUFACTURERS › Section 18:3-8.7 - Number of schedules required in report

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A manufacturer's tax
				sales report is to consist of a control sheet supported by detailed information to
				be given on schedules.
NUMBER OF COPIES TO BE MADE, FILED, AND RETAINED WHETHER OR NOT
				  ANY BUSINESS IS TRANSACTED:
Make
File with Division of Taxation
B**Retain in Tax Manufacturer's File
Control Sheet .......
3 copies
2 copies
1 copy
Schedules A, B, C, D, F, H, J, or BW ..................
3 copies
2 copies
1 copy
Schedule E ..........
4 copies
3 copies
1 copy
Certificate of Nonbeverage Use .................
2 copies
1 copy
1 copy
*File reports with the Division of Taxation, Alcoholic Beverage
				  Tax Section, PO Box 264, Trenton, NJ 08646-0264 on or before the 15th day of the
				  following month.
** One complete copy of every report shall be kept on the
				  premises of the licensee for three years, for examination by the Director.
(b) If any schedule supporting the
				control sheet is not required in making the report for any particular period, it is
				to be indicated on the reverse side of the control sheet by entering the word "no"
				thus: Schedule A consisting of .. no.. sheets.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 8 - RULES AND INSTRUCTIONS CONCERNING MANUFACTURERS › Section 18:3-8.8 - Entries in schedules to be by accounts

Current through Register Vol. 56, No. 14, July 15, 2024
(a) In preparing
				schedules of purchases and sales, entries are to be in alphabetical order by
				accounts except where written permission has been received from the Director to
				report Schedule D by "daily total."
(b)
				When reporting by accounts, the total of each account for the reporting period is to
				be entered, not each individual purchase or sale.
(c) All entries are to be made in wine gallons of
				128 fluid ounces and all schedules are to be totaled.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 8 - RULES AND INSTRUCTIONS CONCERNING MANUFACTURERS › Section 18:3-8.9 - Schedule B-inventory, control, distillers, rectifiers, and blenders

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Schedule B, which is
				to be filed by all distillers, rectifiers, and blenders is an inventory control
				report of Federal-tax-paid finished products.
(b) All items on Schedule B must be entered in the
				appropriate column as set forth on the schedule.
(c) If any transactions or operations affecting
				the inventory cannot be set up on Schedule B, attach a detailed description of such
				transactions and operations to the schedule.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 8 - RULES AND INSTRUCTIONS CONCERNING MANUFACTURERS › Section 18:3-8.10 - Schedule C-inventory control, wineries

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Schedule C, which is
				to be filed by all holders of winery licenses is an inventory control report of
				alcoholic beverages in both Federal bonded and Federal-tax-paid sections of the
				licensed premises and in the Federal-tax-paid sections of New Jersey licensed public
				warehouses, but is not to include still wine in fermenters, vermouth in processing
				tanks, or alcoholic beverages stored in United States Internal Revenue or United
				States Customs bonded public warehouses.
(b) In addition to Schedule B, distillers who
				operate a winery under a distiller's license are required to submit Schedule
				C.
(c) All items on Schedule C must be
				entered on the appropriate line as set forth on the schedule.
(d) If any transactions and operations affecting
				the inventory cannot be set up on Schedule C, a detailed description of such
				transactions and operations is to be attached to the schedule.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 8 - RULES AND INSTRUCTIONS CONCERNING MANUFACTURERS › Section 18:3-8.11 - Schedule J-brewery inventory control, Federal-tax-paid beer

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Schedule J, which is
				to be filed by all breweries is an inventory control report of the Federal-tax-paid
				finished products.
(b) All items on
				Schedule J must be entered on the appropriate line as set forth on the
				schedule.
(c) If any transactions or
				operations affecting the inventory cannot be set up on Schedule J, a detailed
				description of such transactions and operations is to be attached to the
				schedule.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 8 - RULES AND INSTRUCTIONS CONCERNING MANUFACTURERS › Section 18:3-8.13 - Schedule D-sales to retailers and miscellaneous sales

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Schedule D is to be
				completed as follows:
1. Daily totals:
i. List alphabetically by individual accounts or
				by daily totals where written permission to do so has been granted and total them,
				deducting cancellations and entering net total;
ii. List daily total of sales to
				consumers.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 8 - RULES AND INSTRUCTIONS CONCERNING MANUFACTURERS › Section 18:3-8.14 - Schedule E-exemptions

Current through Register Vol. 56, No. 14, July 15, 2024
(a) On Schedule E, under separate headings by
				accounts and using a separate schedule for each State into which deliveries were
				made, list the total for the reporting period for each account of:
1. Sales of alcoholic beverages for resale and
				consumption outside of this State that were accompanied by actual transportation of
				the alcoholic beverages to locations outside New Jersey;
2. Sales of alcoholic beverages for nonbeverage
				purposes accompanied by actual transportation of the alcoholic beverages to
				locations out of New Jersey (Certificates of nonbeverage use not
				required);
3. Transfers of alcoholic
				beverages from a licensee's New Jersey inventory or withdrawals from bonded
				warehouses in New Jersey for his or her account which are delivered to himself or
				herself to a location out of New Jersey;
4. Returns made of alcoholic beverages actually
				delivered to locations out-of-New Jersey either directly to the original source or
				to others at locations out of the State for the account of the original source. Such
				transactions are to be included in the report for the period in which the shipments
				were actually made. (See
				18:3-6.11 )
5. Sales of alcoholic beverages to voluntary
				unincorporated organizations of the United States Army, Air Force, Navy, or Coast
				Guard personnel, accompanied by actual transportation of the alcoholic beverages out
				of New Jersey. (See
				18:3-8.12 and 8.13)
6. Returns accepted where a nonresident New Jersey
				State licensee accepts returns of alcoholic beverages from a New Jersey retail
				licensee at his or her premises outside this State, or the returned alcoholic
				beverages have been delivered for the State licensee's account to another point
				out-of-State, the total gallonage for such transactions are to be reported as a line
				item under the heading: "Returns Accepted From New Jersey Retail Licensees." These
				transactions are also to be reported on Schedule H-3 as set forth in
				18:3-9.3;
7. Deliveries of alcoholic beverages actually made
				to a location outside the State of New Jersey for the account of the seller. (See
				18:3-6.9, 6.11, and 6.12)
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 8 - RULES AND INSTRUCTIONS CONCERNING MANUFACTURERS › Section 18:3-8.15 - Schedule F-claims for exemptions

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Schedule F is to be
				used to enter the following:
1. A list of the
				Schedule E items by states, giving the total gallonage for each state, except New
				Jersey;
2. All certificates of
				nonbeverage use covering New Jersey sales submitted with the report for which
				exemption is claimed. (See
				18:3-2.6 )
3. Each Division of Taxation inventory credit
				memorandum.
4. Affidavits covering
				deliveries to steamships.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 8 - RULES AND INSTRUCTIONS CONCERNING MANUFACTURERS › Section 18:3-8.16 - Schedule H-alcoholic beverages received during the reporting period, in transit at the end of the reporting period, returns accepted from customers

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Schedule
				H-1--manufacturers are to file Schedule H-1 for Federal-tax-paid finished products
				received only. The totals of Schedule H-1 are to be entered in Schedule B, C, or J,
				whichever is applicable. (See
				18:3-9.3 )
(b) Schedule H-2--finished products in transit at
				the end of the reporting period:
1. Schedule H-2
				is to contain a list by accounts of all finished products shipped to the reporting
				licensee before the end of the reporting period but not actually received on the
				licensed premises or in the Federal-tax-paid section of a New Jersey licensed public
				warehouse for the account of the licensee until after the end of the reporting
				period.
2. Do not total or enter these
				items on the control sheet; they will appear on Schedule H-1 of the report for the
				period in which the alcoholic beverages are actually received.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 8 - RULES AND INSTRUCTIONS CONCERNING MANUFACTURERS › Section 18:3-8.17 - Schedule BW-withdrawals from bond

Current through Register Vol. 56, No. 14, July 15, 2024
Schedule BW is to contain a list of all withdrawals from bond of
				  finished products stored under United States Internal Revenue or United States
				  Customs bond and importations received ex-Customs at piers. Separate totals for each
				  are to be set forth in Schedule H-1 including appraisal stores.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 8 - RULES AND INSTRUCTIONS CONCERNING MANUFACTURERS › Section 18:3-8.18 - Schedule "E"-exemptions

Current through Register Vol. 56, No. 14, July 15, 2024
(a) On Schedule "E",
				under separate headings by accounts and using a separate schedule for each State
				into which deliveries were made, list the total for the reporting period for each
				account of:
1. Sales of alcoholic beverages for
				resale and consumption outside of this State that were accompanied by actual
				transportation of the alcoholic beverages to points outside the State of New
				Jersey;
2. Sales of alcoholic beverages
				for nonbeverage purposes accompanied by actual transportation of the alcoholic
				beverages to points out of New Jersey (Certificates of nonbeverage use not
				required);
3. Transfers of alcoholic
				beverages from a licensee's New Jersey inventory or withdrawals from bonded
				warehouses in New Jersey for his account which are delivered to himself to a point
				out of New Jersey;
4. "Returns made" of
				alcoholic beverages actually delivered to points out-of-New Jersey either directly
				to the original source or to others at points out of the State for the account of
				the original source. Such transactions are to be included in the report for the
				period in which the shipments were actually made (See
				18:3-6.1 1, Recording and reporting
				returns ....)
5. Sales of alcoholic
				beverages to voluntary unincorporated organizations of the United States Army, Air
				Force, Navy or Coast Guard personnel, accompanied by actual transportation of the
				alcoholic beverages out of New Jersey; (See
				N.J.A.C.
				18:3-8.1 6, 8.17, Sales and returns made within
				this State and miscellaneous sales.)
6.
				"Returns accepted" where a nonresident New Jersey State licensee accepts returns of
				alcoholic beverages from a New Jersey retail licensee at his premises outside this
				State, or the returned alcoholic beverages have been delivered for the State
				licensee's account to another point out-of-State, the total gallonage for such
				transactions are to be reported as a line item under the heading: "Returns Accepted
				From New Jersey Retail Licensees". These transactions are also to be reported on
				Schedule "H-3" as set forth in Section 9.13 (Schedule "H"--alcoholic beverages
				received) of this Chapter;
7. Deliveries
				of alcoholic beverages actually made to a point outside the State of New Jersey for
				the account of the seller. (See
				18:3-6.9, 6.11, 6.12, Recording and
				reporting requirements.)
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 8 - RULES AND INSTRUCTIONS CONCERNING MANUFACTURERS › Section 18:3-8.19 - Schedule "F"-claims for exemptions

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Schedule "F" is to
				be used to enter the following:
1. A list of the
				Schedule "E" items by states, giving the total gallonage for each state, except New
				Jersey;
2. All certificates of
				nonbeverage use covering New Jersey sales submitted with the report for which
				exemption is claimed; (See
				18:3-2.6, Sale and delivery for
				nonbeverage use.)
3. Each Division of
				Taxation inventory credit memorandum;
4.
				Affidavits covering deliveries to steamships.