New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 1 - GENERAL PROVISIONS › Section 18:3-1.2 - Definitions

Current through Register Vol. 56, No. 14, July 15, 2024
The following words and terms, when used in this chapter shall
				  have the following meanings unless the context clearly indicates otherwise.
"Alcoholic beverages" means liquors, fruit brandies, beer, wines,
				  sparkling wine, and vermouth, having an alcoholic content of one-half of one percent
				  or more by volume.
"Beer" means, beer, lager beer, ale, stout, porter, and all
				  similar fermented malt beverages having an alcoholic content of one-half of one
				  percent or more by volume.
"Cider" means a beverage made from the alcoholic fermentation of
				  the juice of apples, including, but not limited to, flavored, sparkling or
				  carbonated cider.
"Container" means the receptacle immediately surrounding the
				  alcoholic beverage and not the carton, box, case, sack, bag, or other covering in
				  which such containers may be packed, placed, or transported.
"Department" means the New Jersey Department of the
				  Treasury.
"Director" means the Director of the Division of Taxation.
"Farm winery license" means: see
				  33:1-10 and N.J.A.C. 13:2.
"Inventory credit memorandum" means a receipt or other memorandum
				  issued to a customer acknowledging the acceptance of the return of a certain
				  quantity of alcoholic beverages as stated thereon in wine gallons or decimal parts
				  thereof.
"Law" means the Alcoholic Beverage Tax Law,
				  54:41-1 et seq.
"Licensee" means the holder of any valid and unrevoked license or
				  special permit issued pursuant to the provisions of any relevant law of this State
				  pertaining to alcoholic beverages.
"Liquors" means all distilled or rectified spirits, alcohol,
				  brandy, fruit brandy, whiskey, rum, gin, and all similar distilled alcoholic
				  beverages, including all dilutions and mixtures of one or more of the foregoing,
				  such as liqueurs, cordials, and similar compounds, having an alcoholic content of
				  one-half of one percent or more by volume.
"Manufacturer" means any person holding a valid and unrevoked
				  brewery, winery, distillery, supplementary limited distillery, or rectifier and
				  blender's license issued pursuant to the provisions of any relevant law of this
				  State.
"Person" means a natural person, an association, a partnership,
				  or a corporation.
"Plenary retail transit licensee" means any person holding a
				  valid and unrevoked plenary retail transit license issued pursuant to any relevant
				  law of this State, authorizing the sale of alcoholic beverages for consumption only
				  on railroad trains, airplanes, and boats while in transit in this State.
"Plenary winery license" means as defined in
				  33:1-10 and N.J.A.C. 13:2.
"Retail licensee" means any person holding a valid and unrevoked
				  plenary retail consumption, seasonal retail consumption, plenary retail
				  distribution, limited retail distribution, or club license.
"Return" means the return (including exchange) of alcoholic
				  beverages by a customer to the source from which such alcoholic beverages were
				  obtained, upon the cancellation of a sale, and shall include:
1. Actual receipt of the alcoholic beverages on the licensed
				  premises of the source or in a licensed public warehouse for the account of the
				  source; or
2. The sending of the alcoholic beverages by the customer to
				  another person upon instructions of the source; but shall not include any other
				  disposition, such as samples, breakage, shortage, merchandising credits, or
				  alcoholic beverages dumped on the premises of the customer, except where such
				  dumping is done under the supervision of the Director or his or her representative.
				  (See 18:3-2.21 )
"Sale" means and includes, in addition to its ordinary meaning,
				  any exchange, gift, loss, theft, or other disposition. In every case where alcoholic
				  beverages are exchanged, given, lost, stolen, or otherwise disposed of, they shall
				  be deemed to have been sold, unless, in case of loss by fire, proof is furnished to
				  the satisfaction of the Director that the alcoholic beverages have been so destroyed
				  that they could not have been put to any use.
"Sparkling wine" means champagne and any other effervescent wine
				  charged with carbon dioxide, whether artificially or as the result of secondary
				  fermentation of the wine within the container.
"State beverage distributor" means any person holding a valid and
				  unrevoked State beverage distributor license issued pursuant to any relevant law of
				  this State.
"State licensee" means any person holding a valid and unrevoked
				  license or special permit, issued by the Director of the Division of Alcoholic
				  Beverage Control, and who has posted a bond with the Treasurer of the State of New
				  Jersey to secure the payment of the alcoholic beverage taxes.
"Taxpayer" means a person chargeable with the payment of a tax
				  pursuant to the provisions of
				  54:41-1 et seq.
"Transportation licensee" means any person holding a valid and
				  unrevoked license or special permit to transport alcoholic beverages pursuant to the
				  provisions of any relevant law of this State.
"Vermouth" means any compound made by the mixture of extracts
				  from macerated aromatic flavoring materials with wines, and manufactured in such a
				  manner that the product possesses the taste, aroma, and characteristics generally
				  attributed to vermouth.
"Warehouse receipt" means certificate or receipt given upon the
				  storage of alcoholic beverages in a United States Internal Revenue or United States
				  Customs warehouse under Federal bond.
"Warehouse receipts licensee" means any person holding a valid
				  and unrevoked warehouse receipts license issued pursuant to any relevant law of the
				  State.
"Wholesaler" means any person holding a valid and unrevoked
				  plenary wholesale, limited wholesale, or wine wholesale license issued pursuant to
				  any relevant law of this State.
"Wines" means all wines, whether known as dry wines, sweet wines,
				  still wines, or fortified wines and any artificial or imitation wine or compound
				  sold as wine, and any fruit juice containing one-half of one percent or more of
				  alcohol by volume, and any other beverage containing alcohol produced by the
				  fermentation of the natural sugar content of fruits or other agricultural products
				  containing sugar, and consisting of one-half of one percent or more of alcohol by
				  volume, but shall not mean or include vermouth or cider containing less than three
				  and two-tenths percent of alcohol by volume.