New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 8 - RULES AND INSTRUCTIONS CONCERNING MANUFACTURERS › Section 18:3-8.12 - 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) On Schedule A, list under separate heading, by
				accounts, the total of the following items for the reporting period for each
				account:
1. All sales of alcoholic beverages made
				and delivered to the licensed premises in New Jersey of, or to a New Jersey licensed
				public warehouse for the account of manufacturers, wholesalers, State beverage
				distributors, and plenary retail transit licensees, on which sales and deliveries
				the tax has been passed to the purchaser. (See
				18:3-8.4 )
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:
i. Proper notation is to be made on the schedule
				by the seller as to the name, address, and license number of the person who actually
				made the shipment upon instruction of the seller, and the location from which
				shipment was made.
ii. In addition, the
				seller must show the name, address, and license number of the actual consignee or
				purchaser.
iii. The person who actually
				made the shipment must also 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 the shipment was made.
iv. Such transactions are to be segregated by the
				seller and the shipper from sales made direct from the seller's premises. (See
				18:3-6.8 )
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
				18:3-8.14 )
4. Sales where delivery has been made to a
				licensed public warehouse in New Jersey for temporary storage for the account of
				non-licensee. (See
				18:3-2.14, 8.3, and 8.4)
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 within the State.
6.
				Returns made to State licensees where delivery has been made to the licensed
				premises of another licensee or to New Jersey licensed public warehouses within the
				State. If the return is for the account of another State licensee, proper notation
				is to be made on the Schedule in accordance with
				18:3-6.10.
7. Returns made for the account of an out-of-State
				source, not licensed, which involves delivery to State licensees within New Jersey
				or to New Jersey licensed public warehouses. (See
				18:3-6.10 )
8. Returns made where actual delivery has been
				made to a location outside of New Jersey are to be entered on Schedule E. (See
				18:3-6.9 and 6.11)
9. The totals thus determined are to be entered on
				the control sheet and included in Schedule B, C, or J.