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 18:3-9.9 - Schedule "A"-sales and "returns made" within this State to State licensees, Army, Air Force, Navy, Coast Guard or National Guard organizations, nonlicensees 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 point 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 point 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, Recording and reporting
				requirements.)
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 N.J.A.C.
				18:3-8.1 6, Schedule "A"--sales and "returns made"
				within this State.)
4. Sales where
				delivery has been made to a licensed public warehouse in New Jersey for temporary
				storage for the account of nonlicensees. (See
				18:3-2.1 4, Out-of-State sales
				temporarily stored in State.)
5.
				"Returns made" to other State licensees where delivery has been made to the licensed
				premises of such licensees or to New Jersey licensed public warehouses at a point
				within the State of 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 Section 6.10 (Record
				requirements) of this Chapter.
7.
				"Returns made" for the account of an out-of-State source, not licensed, which
				involve delivery to State licensees within the State of 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 point outside the State of New Jersey, are
				not to be entered on Schedule "A" but on Schedule "E". (See
				N.J.A.C.
				18:3-8.1 8, Schedule "E"--exemptions.)
8. The combined total of these items are to be
				entered on the control sheet.