reglab/statecodes huggingface dataset:
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 8 - RULES AND INSTRUCTIONS CONCERNING MANUFACTURERS › Section 18:3-8.20 - 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
				N.J.A.C.
				18:3-9.1 3, Schedule "H" Requirements.)
(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 18:3-8.21 - 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 9 - RULES AND INSTRUCTIONS CONCERNING WHOLESALERS AND STATE BEVERAGE DISTRIBUTORS › Section 18:3-9.1 - Number of schedules required

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A tax sales report
				consists of a control sheet supported by detailed information to be given on
				Schedules A, D, F, H, BW, or E as the case may be.
NUMBER OF COPIES TO BE MADE, FILED, AND RETAINED WHETHER OR
				  NOT ANY BUSINESS IS TRANSACTED
:
Make
File with Division of Taxation
Retain in File of Licensee
Control Sheet ...............
3 copies
2 copies
1 copy
Schedules A, D, F, H, and
BW ..........................
3 copies
2 copies
1 copy
Schedule E ..................
4 copies
3 copies
1 copy
Certificate of Nonbeverage
2 copies
1 copy
1 copy
Use .........................
*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 must be indicated
				on the reverse side of the control sheet by entering the word "no" thus: Schedule A
				consisting.. no.. sheets.
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 18:3-9.3 - 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
				alcoholic beverages actually received including bond withdrawals and purchases
				delivered direct to other licensees for the account of the reporting licensee.
				Schedule H-1 is to contain a list under separate headings and by accounts of the
				gallonage of alcoholic beverages:
1. Actually
				received by the licensee in New Jersey or for the account of the licensee in the
				Federal-tax-paid section of a New Jersey licensed public warehouse; do not include
				any returns accepted from customers (see Schedules H-3 and H-4) or alcoholic
				beverages in transit (see Schedule H-2);
2. Withdrawn from bonded sections of United States
				Internal Revenue or United States Customs warehouses and importations received
				ex-Customs at piers; the totals are to be the same as those shown on Schedule BW
				(See 18:3-8.17 );
3. Purchased but delivered by the shipper direct
				to other licensees in New Jersey for the account of the reporting licensee, in
				accordance with
				18:3-6.8;
4. Wholesalers who are the holders of a winery
				license and operate a Federal bonded winery are to segregate all transactions in
				wines bottled by others (See
				18:3-8.16 );
5. The total of all these items are to be entered
				on the control sheet.
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 18:3-9.4 - Inventory taken at the end of reporting period

Current through Register Vol. 56, No. 14, July 15, 2024
The quantities of alcoholic beverages on hand at the beginning
				  and end of the reporting period as determined by physical inventories, including all
				  alcoholic beverages on the licensed premises in New Jersey or stored in the
				  Federal-tax-paid sections of New Jersey licensed public warehouses or steamship
				  piers are to be listed on the inventory statement and the control sheet, with the
				  exception of alcoholic beverages stored in United States Internal Revenue or United
				  States Customs warehouses under Federal bond.
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 18:3-9.7 - Number of schedules required

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A tax sales report
				consists of a control sheet supported by detailed information to be given on
				Schedules "A", "D", "F", "H", "BW", or "E" as the case may be.
NUMBER OF COPIES TO BE MADE, FILED AND
						  RETAINED WHETHER OR NOT ANY
BUSINESS IS TRANSACTED:
Make
* File
						  with
** Retain
Division of
in File
						  of
Taxation
Licensee
Control Sheet
3 copies
2 copies
1
						  copy
Schedules "A," "D," "F," "H" and
3 copies
2
						  copies
1 copy
"BW"
Schedule "E"
4 copies
3 copies
1
						  copy
Certificates of Nonbeverage Use
2 copies
1
						  copy
1 copy
* File reports with the Division of Taxation, Beverage Tax, P.O.
				  Box 241, Trenton, New Jersey 08646 on or before the 15th day of the month next
				  following.
** 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
				must be indicated on the reverse side of the control sheet by entering the word "no"
				thus: Schedule "A" consisting.. no.. sheets.
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 18:3-9.13 - 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"
				alcoholic beverages actually received including bond withdrawals and purchases
				delivered direct to other licensees for the account of the reporting licensee.
				Schedule "H-1" is to contain a list under separate headings and by accounts of the
				gallonage of alcoholic beverages:
1. Actually
				received by the licensee in New Jersey or for the account of the licensee in the
				Federal-tax-paid section of a New Jersey licensed public warehouse; do not include
				any returns accepted from customers (see Schedules "H-3" and "H-4") or alcoholic
				beverages in transit (see Schedule "H-2");
2. Withdrawn from bonded sections of United States
				Internal Revenue or United States Customs warehouses and importations received
				ex-Customs at piers; the totals are to be the same as those shown on Schedule "BW";
				(See 18:3-8.2 1, Schedule "BW".);
3. Purchased but delivered by the shipper direct
				to other licensees in New Jersey for the account of the reporting licensee, in
				accordance with Section 6.8 (Recording and reporting delivery) of this
				Chapter;
4. Wholesalers who are the
				holders of a winery license and operate a Federal bonded winery are to segregate all
				transactions in wines bottled by others; (See
				18:3-8.2 0, Schedule "H".);
5. The total of all these items are to be entered
				on the control sheet.
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 18:3-9.15 - Inventory taken at the end of reporting period

Current through Register Vol. 56, No. 14, July 15, 2024
The quantities of alcoholic beverages on hand at the beginning
				  and end of the reporting period as determined by physical inventories, including all
				  alcoholic beverages on the licensed premises in New Jersey or stored in the
				  Federal-tax-paid sections of New Jersey licensed public warehouses or steamship
				  piers are to be listed on the inventory statement and the control sheet, with the
				  exception of alcoholic beverages stored in United States Internal Revenue or United
				  States Customs warehouses under Federal bond.
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 18:3-9.17 through 18:3-9.19 - Reserved

Current through Register Vol. 56, No. 14, July 15, 2024
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 10 - RULES AND INSTRUCTIONS CONCERNING ALCOHOLIC BEVERAGE WAREHOUSE RECEIPTS LICENSEES › Section 18:3-10.1 - Reporting purchases and sales of warehouse receipts

Current through Register Vol. 56, No. 14, July 15, 2024
Warehouse receipts licensees, when purchasing or selling
				  warehouse receipts given upon the storage of alcoholic beverages in New Jersey in a
				  United States Internal Revenue or United States Customs warehouse under Federal
				  bond, are to report the purchase or sale of the receipt as such.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 10 - RULES AND INSTRUCTIONS CONCERNING ALCOHOLIC BEVERAGE WAREHOUSE RECEIPTS LICENSEES › Section 18:3-10.2 - Number of schedules required

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A warehouse receipts
				licensee's report consists of a control sheet supported by detailed information to
				be given on Schedules WR-1, WR-2, WR-3, or WR-4 as the case may be.
NUMBER OF COPIES TO BE MADE, FILED, AND RETAINED WHETHER OR
				  NOT ANY BUSINESS IS TRANSACTED:
Make
File with Division of Taxation
Retain in File of Licensee
Control Sheet ................
3 copies
2 copies
1 copy
Schedules WR-1, WR-2, WR-3, WR-4 .........................
3 copies
2 copies
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 licensees 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 control sheet by entering the word "no" thus: Schedule WR-1
				consisting of.. no.. sheets.
(c) All
				gallonage entries are to be made in wine gallons of 128 fluid ounces and where it is
				impossible to determine the wine gallons, and the records show proof gallons only,
				the gallonage reported is to be marked "P.G." or "Proof Gallons."
(d) Entries in the schedules are to be listed
				alphabetically by account name.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 10 - RULES AND INSTRUCTIONS CONCERNING ALCOHOLIC BEVERAGE WAREHOUSE RECEIPTS LICENSEES › Section 18:3-10.3 - Schedule WR-1-purchases of warehouse receipts

Current through Register Vol. 56, No. 14, July 15, 2024
Schedule WR-1 is to contain a list of all transactions in
				  purchasing, accepting, or otherwise obtaining or acquiring warehouse receipts given
				  upon the storage of alcoholic beverages in New Jersey in a United States Internal
				  Revenue or United States Customs warehouse under Federal bond.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 10 - RULES AND INSTRUCTIONS CONCERNING ALCOHOLIC BEVERAGE WAREHOUSE RECEIPTS LICENSEES › Section 18:3-10.4 - Schedule WR-2-sales of warehouse receipts

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Schedule WR-2 is to
				contain a list of all sales to any person having a New Jersey license or giving or
				known to have a New Jersey address of:
1.
				Warehouse receipts given upon the storage of alcoholic beverages in New Jersey in a
				United States Internal Revenue or United States Custom warehouse under Federal
				bond;
2. All other receipts,
				certificates, contracts, or other documents given upon the storage of alcoholic
				beverages in Federal-tax-paid sections of a New Jersey licensed public
				warehouse.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 10 - RULES AND INSTRUCTIONS CONCERNING ALCOHOLIC BEVERAGE WAREHOUSE RECEIPTS LICENSEES › Section 18:3-10.5 - Schedule WR-3-inventory of warehouse receipts

Current through Register Vol. 56, No. 14, July 15, 2024
Schedule WR-3 is to contain a list in the same manner as set
				  forth for Schedule WR-2 of all warehouse receipts and all other receipts,
				  certificates, contracts, or other documents given upon the storage of alcoholic
				  beverages in New Jersey, or representing the same, of which the licensee is the
				  owner and in control of at the end of the reporting period.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 10 - RULES AND INSTRUCTIONS CONCERNING ALCOHOLIC BEVERAGE WAREHOUSE RECEIPTS LICENSEES › Section 18:3-10.6 - Schedule WR-4-alcoholic beverages received

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Schedule WR-4 is to
				contain a list of all alcoholic beverages actually received in New Jersey, as
				samples or otherwise, from any source whatsoever, during the period covered by the
				report. Particular attention is to be given to the column headed "Document number of
				goods which this sample represents."
(b)
				The total of the items listed in (a) above are to be entered on the control
				sheet.
(c) If any alcoholic beverages
				received cannot be definitely identified with the number of a warehouse receipt,
				receipt, certificate, contract, agreement, or other document of which the licensee
				is the owner and in control of at the time of receiving such alcoholic beverages, a
				complete detailed explanation must be attached to the schedule, giving the name,
				address, and license number of the person from whom the alcoholic beverages were
				received.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 10 - RULES AND INSTRUCTIONS CONCERNING ALCOHOLIC BEVERAGE WAREHOUSE RECEIPTS LICENSEES › Section 18:3-10.7 - Schedule "WR-2"-sales of warehouse receipts

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Schedule "WR-2" is
				to contain a list of all sales to any person having a New Jersey license or giving
				or known to have a New Jersey address of:
1.
				Warehouse receipts given upon the storage of alcoholic beverages in New Jersey in a
				United States Internal Revenue or United States Custom warehouse under Federal
				bond;
2. All other receipts,
				certificates, contracts or other documents given upon the storage of alcoholic
				beverages in Federal-tax-paid sections of a New Jersey licensed public
				warehouse.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 10 - RULES AND INSTRUCTIONS CONCERNING ALCOHOLIC BEVERAGE WAREHOUSE RECEIPTS LICENSEES › Section 18:3-10.8 - Schedule "WR-3"-inventory of warehouse receipts

Current through Register Vol. 56, No. 14, July 15, 2024
Schedule "WR-3" is to contain a list in the same manner as set
				  forth for Schedule "WR-2" of all warehouse receipts and all other receipts,
				  certificates, contracts or other documents given upon the storage of alcoholic
				  beverages in New Jersey or representing the same, of which the licensee is the owner
				  and in control of at the end of the reporting period.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 10 - RULES AND INSTRUCTIONS CONCERNING ALCOHOLIC BEVERAGE WAREHOUSE RECEIPTS LICENSEES › Section 18:3-10.9 - Schedule "WR-4"-alcoholic beverages received

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Schedule "WR-4" is
				to contain a list of all alcoholic beverages actually received in New Jersey, as
				samples or otherwise, from any source whatsoever, during the period covered by the
				report. Particular attention is to be given to the column headed "Document number of
				goods which this sample represents".
(b)
				The total of the items listed in subsection (a) of this Section are to be entered on
				the control sheet.
(c) If any alcoholic
				beverages received cannot be definitely identified with the number of a warehouse
				receipt, receipt, certificate, contract, agreement or other document of which the
				licensee is the owner and in control of at the time of receiving such alcoholic
				beverages, a complete detailed explanation must be attached to the schedule, giving
				the name, address and license number of the person from whom the alcoholic beverages
				were received.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 10 - RULES AND INSTRUCTIONS CONCERNING ALCOHOLIC BEVERAGE WAREHOUSE RECEIPTS LICENSEES › Section 18:3-10.10 - Repealed

Current through Register Vol. 56, No. 14, July 15, 2024
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 10 - RULES AND INSTRUCTIONS CONCERNING ALCOHOLIC BEVERAGE WAREHOUSE RECEIPTS LICENSEES › Section 18:3-10.11 through 18:3-10.12 - Reserved

Current through Register Vol. 56, No. 14, July 15, 2024
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 11 - RULES AND INSTRUCTIONS CONCERNING PUBLIC WAREHOUSE LICENSEES › Section 18:3-11.1 - Temporary storage by a non-licensee; tax exempt

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The delivery of
				alcoholic beverages from outside this State into a licensed public warehouse in this
				State for temporary storage by any person other than the holder of a license is
				exempt from the alcoholic beverage tax, provided that such alcoholic beverages, when
				released from storage, are actually transported outside of this State by a New
				Jersey licensed transporter. (See
				18:3-2.16 )
(b) The delivery of alcoholic beverages by a State
				licensee into a licensed public warehouse in this State for temporary storage by any
				person other than the holder of a license is exempt from the tax, provided that such
				alcoholic beverages, when released from storage, are actually transported outside of
				this State by a licensed transporter.
(c) To obtain an exemption under this section the
				public warehouse licensee, before effecting a release of the alcoholic beverages, is
				to secure and retain a written receipt signed by the licensed transporter setting
				forth:
1. His or her vehicle license
				number;
2. The kind and quantity of
				alcoholic beverages;
3. The number of
				cases, barrels, or other units;
4. The
				wine gallons;
5. The name and address of
				the nonlicensee who caused the alcoholic beverages to be temporarily stored;
				and
6. The name and address of the
				person to whom the alcoholic beverages are to be delivered out of this
				State.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 11 - RULES AND INSTRUCTIONS CONCERNING PUBLIC WAREHOUSE LICENSEES › Section 18:3-11.2 - Releases to State licensees; not taxable

Current through Register Vol. 56, No. 14, July 15, 2024
New Jersey public warehouse licensees may release alcohol or
				  alcoholic beverages received for temporary storage to any person, either directly or
				  upon the order of the owner, for ultimate delivery outside this State or to a State
				  licensee without payment of tax, provided such alcoholic beverages are removed in a
				  vehicle owned or controlled by such licensees or by a New Jersey licensed
				  transporter.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 11 - RULES AND INSTRUCTIONS CONCERNING PUBLIC WAREHOUSE LICENSEES › Section 18:3-11.3 - Releases to retail licensees and special permittees

Current through Register Vol. 56, No. 14, July 15, 2024
(a) New Jersey public
				warehouse licensees are liable for the payment of the alcoholic beverage tax on
				alcohol or alcoholic beverages released to the holders of retail licenses or to any
				person not licensed in this State unless:
1. The
				alcoholic beverages were stored in the Federal-tax-paid section of the warehouse in
				the name of the retailer by the retailer or by a State licensee;
2. The alcoholic beverages are released on the
				written order and from the stock of a State licensee;
3. The alcoholic beverages are released pursuant
				to a special permit and the tax on the sale or delivery has been paid as evidenced
				by a tax receipt issued by the Director and in the possession of the public
				warehouse licensee; or
4. The alcoholic
				beverages are released in accordance with the provisions of
				18:3-11.1.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 11 - RULES AND INSTRUCTIONS CONCERNING PUBLIC WAREHOUSE LICENSEES › Section 18:3-11.4 - Releases from Federal bond for out-of-State deliveries

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Where the
				alcoholic beverages which are sought to be released from Federal bond are to be
				delivered to a location outside of the State, the public warehouse licensee may
				release such alcoholic beverages without payment of the tax to the holder of the
				warehouse receipt embracing the same or to his or her representative, provided that
				immediately following such release the alcoholic beverages are handed over by the
				public warehouse licensee to the holder of a New Jersey transportation license or
				special permit for immediate delivery to a location outside the State.
(b) In all such cases, the public warehouse
				licensee, before effecting a release, is to secure and retain a written receipt
				signed by the transportation licensee or special permittee or his or her duly
				authorized representative. The receipt shall set forth:
1. The license number of the vehicle;
2. The kind of alcoholic beverage;
3. The number of cases, barrels, or other units;
4. The wine gallons;
5. The name of the owner of the warehouse receipt
				embracing the alcoholic beverages; and
6. The name and address of the person to whom the
				alcoholic beverages are to be delivered.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 11 - RULES AND INSTRUCTIONS CONCERNING PUBLIC WAREHOUSE LICENSEES › Section 18:3-11.5 - Losses by theft or breakage

Current through Register Vol. 56, No. 14, July 15, 2024
New Jersey public warehouse licensees are to use Schedule WR-4 to
				  list all breakage or theft of alcoholic beverages from the Federal-tax-paid section
				  of a warehouse, total such schedule and transmit it with each bimonthly report
				  together with a check for the taxes shown to be due.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 11 - RULES AND INSTRUCTIONS CONCERNING PUBLIC WAREHOUSE LICENSEES › Section 18:3-11.6 - Number of schedules required

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A report consists of
				a control sheet supported by detailed information to be given on Schedules R, RR, S,
				T, or WR-4 as the case may be.
NUMBER OF COPIES TO BE MADE, FILED, AND RETAINED WHETHER OR
				  NOT ANY BUSINESS IS TRANSACTED:
Make
File with Division of Taxation
Retain in File of Licensee
Control Sheet ................
3 copies
2 copies
1 copy
Schedules R, RR, S ...........
3 copies
2 copies
1 copy
Schedule T ...................
4 copies
3 copies
1 copy
Schedule WR-4 ................
3 copies
2 copies
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 control sheet by entering the word "no" thus: Schedule R
				consisting of.. no.. sheets.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 11 - RULES AND INSTRUCTIONS CONCERNING PUBLIC WAREHOUSE LICENSEES › Section 18:3-11.7 - Entries in schedules

Current through Register Vol. 56, No. 14, July 15, 2024
In preparing schedules, list each transaction in alphabetical
				  order or daily sequence for the period reported upon.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 11 - RULES AND INSTRUCTIONS CONCERNING PUBLIC WAREHOUSE LICENSEES › Section 18:3-11.8 - Schedule R-receipts in bond

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Schedule R is to
				contain a list under separate headings of:
1. All
				receipts of alcoholic beverages in the Federal bonded section of the warehouse,
				including transfers of title within the warehouse; and
2. All alcoholic beverages bottled in-bond, giving
				the name, address, and license number of the person for whom the alcoholic beverages
				were bottled.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 11 - RULES AND INSTRUCTIONS CONCERNING PUBLIC WAREHOUSE LICENSEES › Section 18:3-11.9 - Schedule RR-receipts in the Federal-tax-paid section

Current through Register Vol. 56, No. 14, July 15, 2024
Schedule RR is to contain a list of all receipts of alcoholic
				  beverages in the Federal-tax-paid section of the warehouse, including transfers of
				  title within the warehouse.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 11 - RULES AND INSTRUCTIONS CONCERNING PUBLIC WAREHOUSE LICENSEES › Section 18:3-11.10 - Schedule S-releases for delivery in this State

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Schedule S is to
				contain a list under separate headings where delivery is to a consignee located
				within the State, of:
1. All transfers of
				alcoholic beverages in-bond including transfers of title within the
				warehouse;
2. All releases of alcoholic
				beverages from the Federal bonded section of the warehouse; and
3. All releases of alcoholic beverages from the
				Federal-tax-paid section of the warehouse, including transfers of title within the
				warehouse.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 11 - RULES AND INSTRUCTIONS CONCERNING PUBLIC WAREHOUSE LICENSEES › Section 18:3-11.11 - Schedule T-releases for delivery outside this State

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Schedule T is to
				contain a list under separate headings, of any delivery to a consignee located
				outside of the State. The list is to contain:
1.
				All transfers of alcoholic beverages in-bond;
2. All releases of alcoholic beverages from the
				Federal bonded section of the warehouse; and
3. All releases of alcoholic beverages from the
				Federal-tax-paid section of the warehouse.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 11 - RULES AND INSTRUCTIONS CONCERNING PUBLIC WAREHOUSE LICENSEES › Section 18:3-11.12 - Schedule WR-4-losses by thefts or breakage

Current through Register Vol. 56, No. 14, July 15, 2024
Schedule WR-4 is to contain a list, according to accounts, of the
				  quantities of any alcoholic beverages broken or stolen during the reporting
				  period.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 12 - RULES AND INSTRUCTIONS CONCERNING TRANSPORTATION LICENSEES AND SPECIAL PERMITTEES TO TRANSPORT ALCOHOLIC BEVERAGES › Section 18:3-12.1 - Taxability of deliveries

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A licensed transporter is entitled to
				exemption from tax on delivery of alcoholic beverages in this State only when the
				delivery from outside this State is made by order of or to a State licensee.
(b) If the licensed transporter makes a
				delivery or other disposition of alcoholic beverages in this State to a person other
				than a State licensee, the licensed transporter is liable for the tax unless such
				tax has been previously paid or secured.
(c) If the licensed transporter fails to deliver
				all alcoholic beverages given into his or her custody as set forth on a waybill,
				bill of lading, or other evidence of delivery from a consignor outside this State,
				the transporter is liable for the tax on the alcoholic beverages not delivered to
				the consignee within New Jersey, unless proof is furnished satisfactory to the
				Director of other disposition out of the State.
(d) Delivery of alcoholic beverages to a retail
				licensee from a non-licensee renders the licensed transporter liable for the tax
				thereon, unless such tax has been previously paid or secured.
(e) Delivery of alcoholic beverages upon which the
				tax has not been paid or secured to governmental agencies and concessionaires in
				this State, renders the licensed transporter making the delivery liable for payment
				of the tax. (See N.J.A.C. 18:3-3.52 )
(f) The delivery of alcoholic beverages by
				transporters to a steamship company or to a ship at a pier in New Jersey from a
				consignor who is not the holder of a New Jersey license renders the transporter
				liable for the tax unless:
1. The tax has been
				previously paid;
2. The alcoholic
				beverages are delivered under Cord and Seal;
3. The alcoholic beverages are consigned to a
				location outside this State.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 12 - RULES AND INSTRUCTIONS CONCERNING TRANSPORTATION LICENSEES AND SPECIAL PERMITTEES TO TRANSPORT ALCOHOLIC BEVERAGES › Section 18:3-12.2 - Recording and reporting shipments involving more than two persons

Current through Register Vol. 56, No. 14, July 15, 2024
Where a transporter transports alcoholic beverages on
				  instructions from a person other than the consignor or consignee, the name, address,
				  and license number of the consignor, of the consignee, and of the person from whom
				  the instructions are received are to be set forth on the waybill, delivery ticket,
				  invoice, and also upon the proper schedule of the transporter's report, in addition
				  to the other detail required by the schedule.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 12 - RULES AND INSTRUCTIONS CONCERNING TRANSPORTATION LICENSEES AND SPECIAL PERMITTEES TO TRANSPORT ALCOHOLIC BEVERAGES › Section 18:3-12.3 - Transfers from one transporter to another in course of delivery

Current through Register Vol. 56, No. 14, July 15, 2024
Where transfers are made from one transporter to another
				  transporter in the course of delivery, each transporter is to set forth on his or
				  her waybill, delivery ticket, invoice, and the proper schedule of his or her report,
				  the name, address, and license number of the transporter to or from whom the
				  transfer was made, the name, address, and license number of the original consignor
				  and the ultimate consignee, and the location at which the transfer was made, in
				  addition to the other detail required by the schedule.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 12 - RULES AND INSTRUCTIONS CONCERNING TRANSPORTATION LICENSEES AND SPECIAL PERMITTEES TO TRANSPORT ALCOHOLIC BEVERAGES › Section 18:3-12.4 - Number of schedules required

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A report covering
				the transportation of alcoholic beverages consists of a control sheet supported by
				detailed information to be given on Schedules M, N, and M-N, as the case may
				be.
(b) Licensees may obtain permission
				to attach to the report a copy of each bill of lading or waybill instead of listing
				each transaction on the schedule. Application for such permission is to be made in
				writing, stating reasons therefor, and attaching a sample waybill or bill of lading.
				Where permission is granted in writing by the Director, such waybills or bills of
				lading are to be submitted in separate groups arranged alphabetically by consignees
				and securely attached to the schedule to which they apply.
NUMBER OF COPIES TO BE MADE, FILED, AND RETAINED WHETHER OR
				  NOT ANY BUSINESS IS TRANSACTED:
Make
File with Division of Taxation
Retain in File of Licensee
(1) By Transportation Licensees:
Control Sheet ..................
2 copies
1 copy
1 copy
Schedule M .....................
2 copies
1 copy
1 copy
Schedule N .....................
2 copies
1 copy
1 copy
(2) By Special Permittees
Control Sheet ..................
2 copies
1 copy
1 copy
Schedule M-N ...................
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.
(c) 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 control sheet by entering the word "no" thus: Schedule M consisting
				of..no..sheets.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 12 - RULES AND INSTRUCTIONS CONCERNING TRANSPORTATION LICENSEES AND SPECIAL PERMITTEES TO TRANSPORT ALCOHOLIC BEVERAGES › Section 18:3-12.5 - Transportation licensees; schedules required

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Various schedules
				segregated. In preparing schedules transportation licensees are to list each
				transaction in alphabetical order or daily sequence segregated as to
				Federal-tax-paid and in-bond shipments.
(b) Schedule M--alcoholic beverages transported to
				locations outside the State. Schedule M is to contain a list of each shipment of
				alcoholic beverages transported from a location in New Jersey to a location outside
				New Jersey during the reporting period, giving the detailed information required by
				the schedule. A separate Schedule M is to be used for each state into which
				deliveries were made.
(c) Schedule
				N--alcoholic beverages transported into this State. Schedule N is to contain a list
				of each shipment of alcoholic beverages transported from a location outside of New
				Jersey to a location within New Jersey during the reporting period, giving the
				detailed information required by the schedule.
(d) Shipments made intra-State. It is not required
				that intra-State shipments be reported.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 12 - RULES AND INSTRUCTIONS CONCERNING TRANSPORTATION LICENSEES AND SPECIAL PERMITTEES TO TRANSPORT ALCOHOLIC BEVERAGES › Section 18:3-12.6 - Special permittees; Schedule M-N

Current through Register Vol. 56, No. 14, July 15, 2024
(a) In preparing the
				schedule, special permittees are to list each transaction in alphabetical order or
				daily sequence segregated as to Federal-tax-paid and in-bond shipments.
(b) Schedule M-N is to contain a list of:
1. All deliveries of alcoholic beverages picked up
				at a location in New Jersey and delivered to a location outside of New
				Jersey;
2. All return shipments to the
				original sources within New Jersey from places outside of New Jersey; and
3. All deliveries of alcoholic beverages
				transported to a pier in New Jersey or from one pier to another in New Jersey for
				reshipment to a location outside this State.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 12 - RULES AND INSTRUCTIONS CONCERNING TRANSPORTATION LICENSEES AND SPECIAL PERMITTEES TO TRANSPORT ALCOHOLIC BEVERAGES › Section 18:3-12.7 - Transfers from one transporter to another in course of delivery

Current through Register Vol. 56, No. 14, July 15, 2024
Where transfers are made from one transporter to another
				  transporter in the course of delivery, each transporter is to set forth on his
				  waybill, delivery ticket, invoice and the proper schedule of his report, the name,
				  address and license number of the transporter to or from whom the transfer was made,
				  the name, address and license number of the original consignor and the ultimate
				  consignee, and the place at which the transfer was made, in addition to the other
				  detail required by the schedule.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 12 - RULES AND INSTRUCTIONS CONCERNING TRANSPORTATION LICENSEES AND SPECIAL PERMITTEES TO TRANSPORT ALCOHOLIC BEVERAGES › Section 18:3-12.8 - Number of schedules required

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A report covering
				the transportation of alcoholic beverages consists of a control sheet supported by
				detailed information to be given on Schedules "M", "N", "M-N" as the case may
				be.
(b) Licensees may obtain permission
				to attach to the report a copy of each bill of lading or waybill instead of listing
				each transaction on the schedule. Application for such permission is to be made in
				writing, stating reasons therefore, and attaching a sample waybill or bill of
				lading. Where permission is granted in writing by the Director, such waybills or
				bills of lading are to be submitted in separate groups arranged alphabetically by
				consignees and securely attached to the schedule to which they apply.
NUMBER OF COPIES TO BE MADE, FILED AND
						  RETAINED WHETHER OR NOT ANY
BUSINESS IS TRANSACTED:
Make
* File
						  with
** Retain
Division of
in File
						  of
Taxation
Licensee
(1) By Transportation Licenses:
Control Sheet
2 copies
1 copy
1
						  copy
Schedule "M"
2 copies
1 copy
1
						  copy
Schedule "N"
2 copies
1 copy
1
						  copy
(2) By Special Permittees:
Control Sheet
2 copies
1 copy
1
						  copy
Schedule "M-N"
2 copies
1 copy
1
						  copy
* File reports with the Division of Taxation, Beverage Tax, P.O.
				  Box 241, Trenton, New Jersey 08646 on or before the 15th day of the month next
				  following.
** One complete copy of every report shall be kept on the
				  premises of the licensee for three years, for examination by the Director.
(c) 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 control sheet by entering the word "no" thus: Schedule "M"
				consisting of.. no.. sheets.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 12 - RULES AND INSTRUCTIONS CONCERNING TRANSPORTATION LICENSEES AND SPECIAL PERMITTEES TO TRANSPORT ALCOHOLIC BEVERAGES › Section 18:3-12.9 - Repealed

Current through Register Vol. 56, No. 14, July 15, 2024
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 12 - RULES AND INSTRUCTIONS CONCERNING TRANSPORTATION LICENSEES AND SPECIAL PERMITTEES TO TRANSPORT ALCOHOLIC BEVERAGES › Section 18:3-12.10 - Transportation licensees; schedules required

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Various schedules
				segregated. In preparing schedules transportation licensees are to list each
				transaction in alphabetical order or daily sequence segregated as to
				Federal-tax-paid and "in-bond" shipments.
(b) Schedule "M"--alcoholic beverages transported
				to places outside the State. Schedule "M" is to contain a list of each shipment of
				alcoholic beverages transported from a place in New Jersey to a place outside New
				Jersey during the reporting period, giving the detailed information required by the
				schedule. A separate Schedule "M" is to be used for each state into which deliveries
				were made.
(c) Schedule "N"--alcoholic
				beverages transported into this State. Schedule "N" is to contain a list of each
				shipment of alcoholic beverages transported from a place outside of New Jersey to a
				place within New Jersey during the reporting period, giving the detailed information
				required by the schedule.
(d) Shipments
				made intra-State. It is not required that intra-State shipments be
				reported.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 12 - RULES AND INSTRUCTIONS CONCERNING TRANSPORTATION LICENSEES AND SPECIAL PERMITTEES TO TRANSPORT ALCOHOLIC BEVERAGES › Section 18:3-12.11 - Special permittees; Schedule "M-N"

Current through Register Vol. 56, No. 14, July 15, 2024
(a) In preparing the
				schedule special permittees are to list each transaction in alphabetical order or
				daily sequence segregated as to Federal-tax-paid and "in-bond" shipments.
(b) Schedule "M-N" is to contain a list of:
1. All deliveries of alcoholic beverages picked up
				at a place in New Jersey and delivered to a place outside of New Jersey;
2. All return shipments to the original sources
				within New Jersey from places outside of New Jersey;
3. All deliveries of alcoholic beverages
				transported to a pier in New Jersey or from one pier to another in New Jersey for
				reshipment to a place outside this State.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 12 - RULES AND INSTRUCTIONS CONCERNING TRANSPORTATION LICENSEES AND SPECIAL PERMITTEES TO TRANSPORT ALCOHOLIC BEVERAGES › Section 18:3-12.12 through 18:3-12.14 - Reserved

Current through Register Vol. 56, No. 14, July 15, 2024
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 13 - SPECIAL RULES FOR PLENARY RETAIL TRANSIT LICENSEES TO WHOM THE TAX HAS BEEN PASSED › Section 18:3-13.1 - Purchases reported

Current through Register Vol. 56, No. 14, July 15, 2024
A plenary retail transit licensee is to report all purchases of
				  alcoholic beverages actually received in New Jersey including bond withdrawals,
				  alcoholic beverages received in the Federal-tax-paid section of a New Jersey
				  licensed public warehouse, and all transfers received in New Jersey from stock
				  maintained outside this State.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 13 - SPECIAL RULES FOR PLENARY RETAIL TRANSIT LICENSEES TO WHOM THE TAX HAS BEEN PASSED › Section 18:3-13.2 - Sales taxable

Current through Register Vol. 56, No. 14, July 15, 2024
Sales of alcoholic beverages in New Jersey by a plenary retail
				  transit licensee are taxable. (See
				  18:3-1.2 )
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 13 - SPECIAL RULES FOR PLENARY RETAIL TRANSIT LICENSEES TO WHOM THE TAX HAS BEEN PASSED › Section 18:3-13.3 - Number of schedules required

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A tax sales report
				consists of a control sheet supported by detailed information to be given on
				Schedules H, BW, A-E, or D, as the case may be.
NUMBER OF COPIES TO BE MADE, FILED, AND RETAINED WHETHER OR NOT
				  ANY BUSINESS IS TRANSACTED:
Make
File with Division of Taxation
Retain in File of Licensee
Control Sheet ..................
3 copies
2 copies
1 copy
Schedules H, BW, A-E, and D....
3 copies
2 copies
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 control sheet by entering the word "no" thus: Schedule H
				consisting of.. no.. sheets.