reglab/statecodes huggingface dataset:
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 18:3-13.4 - Schedule H-alcoholic beverages received in New Jersey

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Schedule
				H-1--alcoholic beverages received in New Jersey during the reporting period and
				transfers from stock maintained outside this State shall be entered on Schedule H-1.
				Schedule H-1 is to consist of a list under separate headings, by accounts of the
				gallonage of alcoholic beverages:
1. Purchased and
				actually received by the licensee in their New Jersey commissary 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);
2. Withdrawals from bond of cases stored in United
				States Internal Revenue or United States Customs warehouse and importations received
				ex-Customs at piers as set forth on Schedule BW;
3. Transferred from stock maintained outside this
				State to commissary or to a New Jersey licensed public warehouse; and
4. The total of these items listed under this
				subsection 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 13 - SPECIAL RULES FOR PLENARY RETAIL TRANSIT LICENSEES TO WHOM THE TAX HAS BEEN PASSED › Section 18:3-13.5 - Schedule A-E-returns made

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Schedule A-E is to
				consist of a list under separate headings by accounts, giving the total for the
				reporting period for each account:
1. Returns made
				to State licensees at a location within New Jersey, either to their licensed
				premises or to a licensed public warehouse for their account;
2. Returns made to locations outside the State,
				whether the person to whom the alcoholic beverages were delivered was licensed or
				not licensed by the State of New Jersey.
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 18:3-13.6 - Reporting beverages issued to New Jersey carriers

Current through Register Vol. 56, No. 14, July 15, 2024
This item on the control sheet is to contain the total gallonage
				  of each type of alcoholic beverage supplied from commissaries in New Jersey to
				  dining cars, boats, and other carriers.
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 18:3-13.7 - Schedule D-sales to consumers, breakage, thefts, inventory adjustments

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Schedule D is to
				consist of a list, by line item entries, of the total:
1. Sales to consumers in New Jersey;
2. Breakage;
3. Thefts; and
4. Inventory adjustments (This item will be used
				as a balancing figure and will include unidentified inventory
				differences).
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 18:3-13.8 - Purchases reported; special for plenary retail transit licensees for whom the tax has been prepaid

Current through Register Vol. 56, No. 14, July 15, 2024
All plenary retail transit licensees who do not operate under
				  Interstate Commerce Commission regulations and who do not post a surety bond with
				  the Director are required to purchase alcoholic beverages which have had the tax
				  prepaid.
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 18:3-13.9 - Schedule H-alcoholic beverages received during the reporting period

Current through Register Vol. 56, No. 14, July 15, 2024
Schedule H is an acquisition schedule on which every plenary
				  retail transit licensee who received tax paid beverages is to enter all purchases of
				  alcoholic beverages actually received on the licensed premises or in the
				  Federal-tax-paid section of New Jersey licensed public warehouses for his or her
				  account.
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 18:3-13.10 - Schedule A-E-returns

Current through Register Vol. 56, No. 14, July 15, 2024
Schedule A-E is a disposition schedule on which every plenary
				  retail transit licensee is to enter returns made to State licensees from whom the
				  beverages were originally purchased as evidenced by an inventory credit memorandum.
				  (See 18:3-2.20 )
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 18:3-13.11 - Physical inventories

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 are to state:
1. The date when taken;
2. The name of the person or persons who took such
				inventory;
3. The size of
				containers;
4. The number of containers
				per package;
5. The number of cases,
				barrels, or other units of each size package; and
6. 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 13 - SPECIAL RULES FOR PLENARY RETAIL TRANSIT LICENSEES TO WHOM THE TAX HAS BEEN PASSED › Section 18:3-13.12 - 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 13 - SPECIAL RULES FOR PLENARY RETAIL TRANSIT LICENSEES TO WHOM THE TAX HAS BEEN PASSED › Section 18:3-13.13 - Purchases reported; special for plenary retail transit licensees for whom the tax has been prepaid

Current through Register Vol. 56, No. 14, July 15, 2024
All plenary retail transit licensees who do not operate under
				  Interstate Commerce Commission regulations and who do not post a surety bond with
				  this bureau are required to purchase alcoholic beverages which have had the tax
				  prepaid.
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 18:3-13.14 - Schedule "H"-alcoholic beverages received during the reporting period

Current through Register Vol. 56, No. 14, July 15, 2024
Schedule "H" is an acquisition schedule on which every plenary
				  retail transit licensee who received tax paid beverages is to enter all purchases of
				  alcoholic beverages actually received on the licensed premises or in the
				  Federal-tax-paid section of New Jersey licensed public warehouses for his
				  account.
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 18:3-13.15 - Schedule "A-E"-returns

Current through Register Vol. 56, No. 14, July 15, 2024
Schedule "A-E" is a disposition schedule on which every plenary
				  retail transit licensee is to enter returns made to State licensees from whom the
				  beverages originally purchased as evidenced by an inventory credit memorandum. (See
				  18:3-2.2 0, Inventory credit
				  memoranda.)
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 18:3-13.16 - Physical inventories

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 are to state:
1. The date when taken;
2. The name of the person or persons who took such
				inventory;
3. The size of
				containers;
4. The number of containers
				per package;
5. The number of cases,
				barrels or other units of each size package; and
6. 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 13 - SPECIAL RULES FOR PLENARY RETAIL TRANSIT LICENSEES TO WHOM THE TAX HAS BEEN PASSED › Section 18:3-13.17 - 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 14 - RULES AND REGULATIONS CONCERNING SPECIAL PERMITTEES TO SELL ALCOHOL › Section 18:3-14.1 - Losses by theft, breakage, or other disposition

Current through Register Vol. 56, No. 14, July 15, 2024
(a) No deductions
				from taxes are permitted to be made, or credit refund claimed for taxes which have
				accrued or have been paid on the sale or delivery of any alcohol lost by reason of
				theft, breakage, or other disposition in this State, either on the licensed premises
				or in connection with a sale or delivery.
(b) The liability to pay such tax may not be
				passed on or postponed.
(c) Such losses
				are to be set forth on item 5 of the control sheet.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 14 - RULES AND REGULATIONS CONCERNING SPECIAL PERMITTEES TO SELL ALCOHOL › Section 18:3-14.2 - Number of reports required

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Permittees are to
				make an original and one copy of the control sheet and supporting schedules. The
				original report is to be filed with the Division of Taxation, Alcoholic Beverage Tax
				Section, PO Box 264, Trenton, NJ 08646-0264.
(b) The copy is to be retained by the permittee on
				the licensed premises along with the copies of the certificates of use of alcohol
				for nonbeverage purposes.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 14 - RULES AND REGULATIONS CONCERNING SPECIAL PERMITTEES TO SELL ALCOHOL › Section 18:3-14.3 - Certificate of use of alcohol for nonbeverage purposes

Current through Register Vol. 56, No. 14, July 15, 2024
Permittees are to report on the appropriate lines of the control
				  sheet sales of alcohol for which certificates of use of alcohol for nonbeverage
				  purposes are or are not submitted with the report.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 14 - RULES AND REGULATIONS CONCERNING SPECIAL PERMITTEES TO SELL ALCOHOL › Section 18:3-14.4 - Entries on schedules to be by accounts

Current through Register Vol. 56, No. 14, July 15, 2024
(a) All entries on the
				supporting schedules are to be in alphabetical order by account setting forth the
				total of each account for the reporting period.
(b) All entries are to be totaled and the total
				entered on the appropriate line of the control sheet.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 14 - RULES AND REGULATIONS CONCERNING SPECIAL PERMITTEES TO SELL ALCOHOL › Section 18:3-14.5 - Schedule H-alcohol received during the reporting period

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Schedule H is an
				acquisition schedule on which every permittee is to enter all the purchases of
				alcohol actually received on the licensed premises or in the Federal-tax-paid
				section of New Jersey licensed public warehouses for his or her account.
(b) Transfers of beverages between the
				Federal-tax-paid section of New Jersey licensed public warehouses and the
				permittees' premises are to be excluded.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 14 - RULES AND REGULATIONS CONCERNING SPECIAL PERMITTEES TO SELL ALCOHOL › Section 18:3-14.6 - Schedule A-E-returns

Current through Register Vol. 56, No. 14, July 15, 2024
Schedule A-E is a disposition schedule on which every permittee
				  is to enter returns made to State licensees from whom the alcohol was originally
				  purchased as evidenced by inventory credit memorandum. (See
				  18:3-2.20 )
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 14 - RULES AND REGULATIONS CONCERNING SPECIAL PERMITTEES TO SELL ALCOHOL › Section 18:3-14.11 - Losses by theft, breakage or other disposition

Current through Register Vol. 56, No. 14, July 15, 2024
(a) No deductions from
				taxes are permitted to be made, or credit refund claimed for taxes which have
				accrued or have been paid on the sale or delivery of any alcohol lost by reason of
				theft, breakage or other disposition in this State, either on the licensed premises
				or in connection with a sale or delivery.
(b) The liability to pay such tax may not be
				passed on or postponed.
(c) Such losses
				are to be set forth on item 5 of the control sheet.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 14 - RULES AND REGULATIONS CONCERNING SPECIAL PERMITTEES TO SELL ALCOHOL › Section 18:3-14.12 - Number of reports required

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Permittees are to
				make an original and one copy of the control sheet and supporting schedules. The
				original report is to be filed with the Division of Taxation, Beverage Tax, P.O. Box
				241, Trenton, New Jersey 08646.
(b) The
				copy is to be retained by the permittee on the licensed premises along with the
				copies of the certificates of use of alcohol for nonbeverage purposes.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 14 - RULES AND REGULATIONS CONCERNING SPECIAL PERMITTEES TO SELL ALCOHOL › Section 18:3-14.13 - Certificate of use of alcohol for nonbeverage purposes

Current through Register Vol. 56, No. 14, July 15, 2024
Permittees are to report on the appropriate lines of the control
				  sheet sales of alcohol for which certificates of use of alcohol for nonbeverage
				  purposes are or are not submitted with the report.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 14 - RULES AND REGULATIONS CONCERNING SPECIAL PERMITTEES TO SELL ALCOHOL › Section 18:3-14.14 - Entries on schedules to be by accounts

Current through Register Vol. 56, No. 14, July 15, 2024
(a) All entries on the
				supporting schedules are to be in alphabetical order by account setting forth the
				total of each account for the reporting period.
(b) All entries are to be totaled and the total
				entered on the appropriate line of the control sheet.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 14 - RULES AND REGULATIONS CONCERNING SPECIAL PERMITTEES TO SELL ALCOHOL › Section 18:3-14.15 - Schedule "H"-alcohol received during the reporting period

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Schedule "H" is an
				acquisition schedule on which every permittee is to enter all the purchases of
				alcohol actually received on the licensed premises or in the Federal-tax-paid
				section of New Jersey licensed public warehouses for his account.
(b) Transfers of beverages between the
				Federal-tax-paid section of New Jersey licensed public warehouses and the
				permittees' premises are to be excluded.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES › Subchapter 14 - RULES AND REGULATIONS CONCERNING SPECIAL PERMITTEES TO SELL ALCOHOL › Section 18:3-14.16 - Schedule "A-E"-returns

Current through Register Vol. 56, No. 14, July 15, 2024
Schedule "A-E" is a disposition schedule on which every permittee
				  is to enter returns made to State licensees from whom the alcohol was originally
				  purchased as evidenced by inventory credit memorandum. (See
				  18:3-2.2 0, Inventory credit
				  memoranda.)
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 2 - IMPOSITION OF TAX › Section 18:5-2.1 - Cigarettes subject to tax; taxable status

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The Act imposes a
				tax on the sale, possession for sale, use, or consumption, or storage for use of all
				cigarettes within the State of New Jersey.
(b) All cigarettes acquiring a taxable status in
				New Jersey immediately become subject to the tax. All cigarettes, not expressly
				exempted, are deemed to have (or to have acquired) a taxable status pursuant to the
				provisions of the Act, and the tax is required to be paid thereunder if they fall
				within any of the following categories:
1. Sold in
				New Jersey;
2. Possessed for sale in New
				Jersey;
3. Stored for sale in New
				Jersey;
4. Used in New Jersey;
5. Stored for use in New Jersey;
6. Consumed in New Jersey;
7. Lost, stolen, or unaccounted for, in transit,
				storage, or otherwise, in New Jersey except transit in interstate
				commerce.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 2 - IMPOSITION OF TAX › Section 18:5-2.2 - Method of paying tax

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The tax is paid by the purchase of revenue tax
				stamps from the Director of the Division of Taxation. Stamps of the appropriate
				denomination are required to be affixed to each individual package of cigarettes by
				licensed distributors.
(b) The Director
				may, in his or her discretion, if more practical, collect the taxes due pursuant to
				the provisions of the Act otherwise than by means of tax stamps, provided any other
				method used will adequately protect the revenue due the State of New
				Jersey.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 2 - IMPOSITION OF TAX › Section 18:5-2.3 - Computation of tax

Current through Register Vol. 56, No. 14, July 15, 2024
The provisions of the Act impose a tax computed at the rate of
				  $0.135 for each cigarette.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 2 - IMPOSITION OF TAX › Section 18:5-2.4 - Cigarettes exempt from taxation

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Cigarettes exempt
				from taxation imposed by the provisions of the Act include:
1. Cigarettes or the sale of cigarettes which the
				State of New Jersey is prohibited from taxing under the Constitution or the statutes
				of the United States. n1
2. Cigarettes
				stored, warehoused, or transported under United States Internal Revenue Bond or
				United States Customs Control.
3.
				Cigarettes purchased by an authorized agent of the United States Veterans
				Administration from donations for free distribution to, and for consumption by,
				hospitalized veterans housed in State Institutions.
4. Cigarettes in possession of licensed
				manufacturers prior to delivery or sale to duly licensed distributors.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 2 - IMPOSITION OF TAX › Section 18:5-2.5 - Cigarettes ceasing to be subject to tax

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Unstamped cigarettes
				possessed subject to tax may cease to be subject to such tax provided the cigarettes
				are:
1. Sold to the United States Government or
				agencies thereof.
i. Sales of unstamped cigarettes
				may be made by licensed distributors only to such agencies as are duly authorized by
				the Director to receive the same.
(1) Unstamped
				cigarettes sold to authorized agencies must be physically delivered by the
				distributors' conveyance or by an authorized common carrier directly to the situs
				where the installation of the governmental agency is located;
(2) A duly receipted invoice or a copy thereof
				must be obtained from the governmental agent designated to accept delivery, which
				duly receipted invoice must be appended to Schedule D (Form CR-5), Sales of
				Unstamped Cigarettes to United States Government, of the distributor's monthly
				report upon which every sale must be reported in complete detail;
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 2 - IMPOSITION OF TAX › Section 18:5-2.6 - Sales of cigarettes for use on airplanes and vessels

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Every package of
				cigarettes sold within the State of New Jersey for use aboard airplanes or vessels
				which do not leave the continental limits of the United States, must have affixed
				thereon a valid New Jersey cigarette revenue tax stamp.
(b) This requirement does not apply to sales of
				packages of cigarettes to airplanes or vessels of the United States Government and
				which are intended for use and consumption exclusively by military
				personnel.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 2 - IMPOSITION OF TAX › Section 18:5-2.7 - Lost or stolen cigarettes

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Any person,
				including manufacturers, warehousemen, carriers, manufacturers' representatives,
				distributors, wholesale dealers, retail dealers, and consumers, having possession of
				unstamped cigarettes within the State of New Jersey, are liable for the tax on such
				cigarettes imposed pursuant to the provision of the Act.
(b) If unstamped cigarettes are lost, stolen, or
				otherwise unaccounted for, in transit, storage, or otherwise, a presumption is
				deemed to exist for the purpose of taxation that such cigarettes were used and
				consumed in New Jersey.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 3 - REVENUE TAX STAMPS › Section 18:5-3.1 - Purchase of stamps

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Only duly licensed distributors may purchase
				and affix cigarette revenue tax stamps of the proper denomination to packages of
				cigarettes.
(b) Licensed distributors
				are not permitted to sell, borrow, loan, buy, or exchange cigarette revenue tax
				stamps to, from, or with other licensed distributors.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 3 - REVENUE TAX STAMPS › Section 18:5-3.2 - Types of stamps available; denominations

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Heat decalcomania
				tax stamps applied by machine in denominations of $2.70 are sold only in multiples
				of 30,000 stamps.
(b) Heat decalcomania
				tax stamps applied by machine in denominations of $3.375 are sold only in multiples
				of 7,200 stamps.
(c) Heat decalcomania
				tax stamps applied by hand in denominations of $2.70, and $3.375 are sold in blocks
				of individual sheets of 100 stamps and only multiples of 1,000 stamps.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 3 - REVENUE TAX STAMPS › Section 18:5-3.3 - Purchase of stamps; location

Current through Register Vol. 56, No. 14, July 15, 2024
Decalcomania tax stamps are available and may be purchased only at
				  the Division of Revenue and Enterprise Services, PO Box 252 Trenton, NJ
				  08646.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 3 - REVENUE TAX STAMPS › Section 18:5-3.4 - Purchase of stamps; discount allowed

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The following
				discounts shall be allowed on all sales of cigarette revenue tax stamps to licensed
				distributors, provided the distributor is in compliance with all of the provisions
				of the Act and this chapter:
1. A discount of
				.00166667 percent is allowed on all sales of hand applied cigarette revenue tax
				stamps in denominations of $2.70, when the number purchased is 1,000 stamps or more,
				or in multiples of 30,000 stamps for machine applied stamps.
2. A discount of .00133333 percent is allowed on
				all sales of hand applied cigarette revenue tax stamps in denominations of $3.375,
				when the number purchased is 1,000 stamps or more, or in multiples of 7,200 stamps
				for machine applied stamps.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 3 - REVENUE TAX STAMPS › Section 18:5-3.5 - Purchase of stamps; noncredit basis

Current through Register Vol. 56, No. 14, July 15, 2024
Licensed distributors may make noncredit purchases of heat applied
				  tax stamps by telephoning their order to the Division of Revenue and Enterprise
				  Services, 609-984-2029 or 609-984-3723 and mailing a money order or check to the
				  Division of Revenue and Enterprise Services, PO Box 250, Trenton, NJ 08646. Once
				  ordered, the stamps will be mailed to the purchaser.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 3 - REVENUE TAX STAMPS › Section 18:5-3.6 - Purchase of stamps on a credit basis

Current through Register Vol. 56, No. 14, July 15, 2024
All purchases of heat applied tax stamps shall be made through
				  telephone order to the Division of Revenue and Enterprise Services, 609-984-2029 or
				  609-984-3723. Once ordered, these stamps will either be mailed out or picked up at
				  the Division of Revenue and Enterprise Services, 33 West State Street, Trenton, NJ
				  08608.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 3 - REVENUE TAX STAMPS › Section 18:5-3.9 - Purchase of stamps; credit basis payments

Current through Register Vol. 56, No. 14, July 15, 2024
Payment for all revenue tax stamps purchased on a credit basis
				  must be received by the Director at the Division of Revenue and Enterprise Services,
				  within 30 days (including Saturdays, Sundays, and holidays) of the date of
				  purchase.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 3 - REVENUE TAX STAMPS › Section 18:5-3.10 - Decalcomania revenue tax stamps

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Decalcomania revenue
				tax stamps of the proper denomination shall be affixed to each individual package of
				cigarettes in such manner as to adhere securely in accordance with the instructions
				of the manufacturer.
(b) If packages of
				cigarettes are wrapped in or covered by some substance to which the stamps do not
				readily adhere, such wrapper or covering must be roughened or treated so that the
				stamps will adhere securely thereto.
(c)
				Decalcomania revenue tax stamps of the proper denomination are to be affixed to the
				bottom end of each standard package of 20 cigarettes.
(d) Decalcomania revenue stamps of the proper
				denomination are to be affixed to the side, lid, or top of flat, round, or other
				nonstandard packages of cigarettes, in such manner as not to obscure the United
				States Surgeon General's health warning. Nothing provided for in this section shall
				be construed to nullify
				N.J.A.C.
				18:5-10.2, concerning cigarettes displayed in
				vending machines.
(e) Decalcomania
				revenue tax stamps are not to be affixed to the carton, case, or container of
				cigarettes, other than the individual package.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 3 - REVENUE TAX STAMPS › Section 18:5-3.11 - Stamping machines; authorization to use

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The Director may, at
				his or her discretion, approve the use of stamping machines to affix, print, or
				impress revenue tax stamps upon individual packages of cigarettes.
(b) Authorization for the use of stamping machines
				may be granted only to duly licensed distributors.
(c) The Director reserves the right to rescind all
				authorization to use stamping machines upon 30 days notice, should such action
				appear to be in the best interest of the State of New Jersey.
(d) The Director shall be informed immediately by
				the seller of all sales of stamping machines delivered to New Jersey or for use in
				applying New Jersey tax decalcomania, including the name and address of the
				buyer.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 3 - REVENUE TAX STAMPS › Section 18:5-3.12 - Stamping machines; conditions of use

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Application by
				licensed distributors for authorization to use a stamping machine is to be made to
				the Director, who shall apply the following terms and conditions to such
				authorization:
1. Only stamping machines of a type
				approved by the Director are to be used to affix stamps;
2. Only stamping machines registered with the
				Director are to be used to affix stamps;
3. Stamping machines registered with the Director
				are to be used to affix stamps only on packages of cigarettes owned by the
				distributor affixing same;
4. Each
				stamping machine and stamps are to be kept in a safe place when not in use, and are
				to be safeguarded when being transported;
5. No stamping machine is to be transferred or
				otherwise disposed of without prior written permission of the Director;
6. All stamping machines must be regularly
				serviced and cleaned in accordance with the instructions issued by the manufacturer
				of the equipment.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 3 - REVENUE TAX STAMPS › Section 18:5-3.13 - Stamping machine inspection

Current through Register Vol. 56, No. 14, July 15, 2024
(a) All stamping
				machines and related equipment are subject to inspection and examination regularly
				by the Director.
(b) If the Director
				finds that any machine or equipment is not being used either in accordance with the
				instructions of the manufacturer, or these rules, the Director may suspend or revoke
				a licensed distributor's privilege to use a stamping machine.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 3 - REVENUE TAX STAMPS › Section 18:5-3.14 - Stamping of cigarettes done in one continuous operation

Current through Register Vol. 56, No. 14, July 15, 2024
When a duly licensed resident distributor opens an original,
				  sealed, manufacturers' shipping container or case of cigarettes in order to affix
				  New Jersey revenue tax stamps, or revenue tax stamps of any other state, all
				  packages of cigarettes in the container or case are to be stamped in one continuous
				  operation.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 3 - REVENUE TAX STAMPS › Section 18:5-3.15 - Possession of cigarettes by licensed resident distributors

Current through Register Vol. 56, No. 14, July 15, 2024
Duly licensed resident distributors may not have in their
				  possession packages of cigarettes, other than those in the original, sealed,
				  manufacturers' shipping container or case, to which New Jersey revenue tax stamps or
				  revenue tax stamps of any other state have not been affixed.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 3 - REVENUE TAX STAMPS › Section 18:5-3.16 - Registration of tax stamping equipment

Current through Register Vol. 56, No. 14, July 15, 2024
(a) All duly licensed
				distributors using mechanical cigarette revenue tax stamping equipment are to
				register with the Director all serial numbers appearing on the equipment owned or
				operated.
(b) Any person who may acquire
				or have in his or her possession any mechanical cigarette revenue tax stamping
				equipment is to register with the Director all serial numbers appearing on the
				equipment.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 3 - REVENUE TAX STAMPS › Section 18:5-3.17 - Transfer of tax stamping equipment

Current through Register Vol. 56, No. 14, July 15, 2024
Any person who may acquire or have in his or her possession any
				  mechanical cigarette revenue tax stamping equipment may not transfer, sell, or
				  otherwise dispose of same without the prior authorization and approval of the
				  Director.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 3 - REVENUE TAX STAMPS › Section 18:5-3.18 - Suspension or revocation of discount privilege

Current through Register Vol. 56, No. 14, July 15, 2024
The Director, may, at his or her discretion, suspend or revoke the
				  discount privilege of any licensed distributor who fails to observe the provisions
				  of the Act or this chapter.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 3 - REVENUE TAX STAMPS › Section 18:5-3.19 - Suspension or revocation of credit privilege

Current through Register Vol. 56, No. 14, July 15, 2024
The Director may, at his or her discretion, suspend or revoke the
				  credit privilege of any licensed distributor who is delinquent in the payment of
				  outstanding credits, abuses his or her credit privilege, or for other good and
				  sufficient reasons.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 3 - REVENUE TAX STAMPS › Section 18:5-3.20 - Suspension or revocation of stamping machine privilege

Current through Register Vol. 56, No. 14, July 15, 2024
The Director may, at his or her discretion, suspend or revoke the
				  stamping machine privilege of any licensed distributor who fails to use a machine in
				  accordance with either the instructions of the manufacturer or with these
				  rules.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 3 - REVENUE TAX STAMPS › Section 18:5-3.21 - Notice of suspension or revocation of discount, credit, or stamping machine privilege

Current through Register Vol. 56, No. 14, July 15, 2024
The Director, before suspending or revoking the discount, credit,
				  or stamping machine privilege of any licensed distributor, shall give 10 days notice
				  to the licensee personally, or by mail addressed to his or her last known address,
				  which notice shall recite in detail the reasons and basis for the suspension or
				  revocation, and shall specify the date, time, and place for the
				  hearing.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 3 - REVENUE TAX STAMPS › Section 18:5-3.22 - Hearing of suspension or revocation of discount, credit, or stamping machine privilege

Current through Register Vol. 56, No. 14, July 15, 2024
The Director shall afford any person who has received a notice of
				  a hearing to suspend or revoke the discount, credit, or stamping machine privilege,
				  the right to be heard in person or by attorney, to offer evidence pertinent to the
				  subject of the hearing, and to invoke the powers of the Director with respect to the
				  compulsory attendance of witnesses and the production of books, accounts, papers,
				  records, and documents by subpoena.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 3 - REVENUE TAX STAMPS › Section 18:5-3.23 - Basis of order suspending or revoking the discount, credit, or stamping machine privilege

Current through Register Vol. 56, No. 14, July 15, 2024
After a hearing, the Director, in issuing any order that suspends
				  or revokes the discount, credit, or stamping machine privilege of any licensed
				  distributor shall include in the order the findings of fact upon which such order is
				  based.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 3 - REVENUE TAX STAMPS › Section 18:5-3.24 - Service of order suspending or revoking the discount, credit, or stamping machine privilege

Current through Register Vol. 56, No. 14, July 15, 2024
The Director shall serve any order suspending or revoking the
				  discount, credit, or stamping machine privilege of any licensed distributor by
				  personal delivery of a certified copy, or by mailing a copy thereof to the licensed
				  distributor's last known address.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 3 - REVENUE TAX STAMPS › Section 18:5-3.25 - Appeal of order suspending or revoking the discount, credit, or stamping machine privilege

Current through Register Vol. 56, No. 14, July 15, 2024
Any licensed distributor may within 45 days from the date of any
				  order of the Director suspending or revoking the discount, credit, or stamping
				  machine privilege of such distributor appeal to the Appellate Division of the
				  Superior Court of New Jersey by filing a notice of appeal.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 4 - REFUNDS AND REDEMPTION OF STAMPS › Section 18:5-4.1 - Refunds-in general

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A taxpayer may, within four years after the
				purchase of any cigarette decalcomania tax stamps, the payment of any floor tax, or
				original or additional tax assessed against him or her under the Act, file a claim
				for refund (Form A-3730) with the Director setting forth, in detail, the grounds
				therefor and outlining, in detail, all pertinent circumstances relating
				thereto.
(b) No claim for refund may be
				filed with respect to a tax paid, after protest has been filed with the Director or
				after proceedings on appeal have been commenced, until such protest or appeal has
				been finally determined.
(c) The
				four-year statute of limitations for filing a refund applies to the refund of any
				purchase of any cigarette decalcomania tax stamps under this chapter.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 4 - REFUNDS AND REDEMPTION OF STAMPS › Section 18:5-4.2 - Payment of refunds; rejection of claims

Current through Register Vol. 56, No. 14, July 15, 2024
(a) If upon examination
				of any claim for refund, it is determined by the Director that there has been an
				overpayment of the New Jersey cigarette tax, the amount of such overpayment, after
				approval by the Division of Taxation, will be refunded by the State
				Treasurer.
(b) If the Director rejects
				the claim for refund in whole or in part, he or she shall make an order accordingly
				and serve a notice upon the taxpayer.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 4 - REFUNDS AND REDEMPTION OF STAMPS › Section 18:5-4.3 - Redemption of unused or mutilated tax stamps

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A refund equal to
				the face value, less the discount allowed at the time of the purchase of the stamp
				by said distributor or dealer, is made to licensed distributors on returned, unused,
				or mutilated but identifiable cigarette decalcomania tax stamps when accompanied by
				a properly executed Claim for Refund (Form A-3730).
(b) Unused or mutilated but identifiable tax
				stamps held by wholesale or retail dealers must be returned for credit to a licensed
				distributor, unless the Director permits otherwise.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 4 - REFUNDS AND REDEMPTION OF STAMPS › Section 18:5-4.4 - Redemption of tax stamps affixed to spoiled packages of cigarettes

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A refund equal to
				the face value, less the discount allowed, on identifiable cigarette decalcomania
				tax stamps affixed to spoiled packages of cigarettes may be obtained by licensed
				distributors when an agent of the Director has witnessed the destruction of the
				spoiled packages of cigarettes and the stamps thereon, and a properly executed Claim
				for Refund (Form A-3730) is filed.
(b)
				Identifiable stamps affixed to spoiled packages of cigarettes held by wholesale or
				retail dealers must be returned for credit to a licensed distributor, unless the
				Director permits otherwise.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 4 - REFUNDS AND REDEMPTION OF STAMPS › Section 18:5-4.5 - Redemption of tax stamps affixed to packages of cigarettes returned to manufacturers

Current through Register Vol. 56, No. 14, July 15, 2024
(a)
				A refund equal to the face value, less the discount allowed, on identifiable
				cigarette decalcomania tax stamps affixed to packages of cigarettes returned to
				manufacturers may be obtained by licensed distributors when a properly executed
				Claim for Refund (Form A-3730) is filed.
(b) In addition to the statement of the licensed
				distributor, the claim must include a statement from the manufacturer indicating
				receipt of the returned stamped cigarettes.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 4 - REFUNDS AND REDEMPTION OF STAMPS › Section 18:5-4.6 - Redemption of tax stamps affixed to packages of cigarettes sold to the United States Government or its agencies

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A refund equal to
				the face value, less the discount allowed, on cigarette decalcomania revenue tax
				stamps affixed to packages of cigarettes sold to the United States Government or its
				agencies may be obtained by licensed distributors when a properly executed claim for
				refund is made on Form A-3730. The claim must be accompanied by:
1. A satisfactory invoice or copy of any invoice
				covering the quantity of stamped cigarettes sold, duly receipted by the accredited
				agent designated by the United States Government or its agencies to receive the
				cigarettes; and
2. A supplementary
				signed statement by the licensed distributor claiming the refund, that the packages
				of cigarettes sold were restamped with the legend "New Jersey Tax Free
				Cigarettes".
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 4 - REFUNDS AND REDEMPTION OF STAMPS › Section 18:5-4.7 - Redemption of tax stamps affixed to packages of cigarettes exported

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A refund equal to
				the face value, less the discount allowed, on cigarette decalcomania revenue tax
				stamps affixed to packages of cigarettes exported to points outside of New Jersey
				may be obtained by licensed distributors when a properly executed claim for refund
				is made on Form A-3730. The claim must be accompanied by:
1. A satisfactory invoice or copy of an invoice
				covering the quantity of stamped cigarettes shipped, duly receipted by the receiver
				or purchaser at the point of destination; and
2. A supplementary signed statement, by the
				licensed distributor claiming the redemption, that the stamps affixed to the
				cigarettes so exported have been removed or defaced in such manner as to make the
				cigarettes unsaleable in New Jersey as stamped cigarettes; or the stamped packages
				of cigarettes so exported were restamped by the licensed distributor with the legend
				"New Jersey Tax Free Cigarettes."
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 4 - REFUNDS AND REDEMPTION OF STAMPS › Section 18:5-4.8 - Refund for erroneous payments

Current through Register Vol. 56, No. 14, July 15, 2024
Where no question of fact or law is involved and it appears from
				  the records of the Director that any monies have been illegally or erroneously
				  collected under the Act from any taxpayer or have been paid by any taxpayer under a
				  mistake of fact or law, the Director may at any time within two years of payment,
				  upon making a record in writing of his or her reasons therefor, certify to the State
				  Treasurer that the taxpayer is entitled to a refund and thereupon the Treasurer
				  shall authorize the payment thereof from the appropriation for such
				  purpose.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 5 - REPORTS › Section 18:5-5.1 - Reports required

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The Act requires monthly reports to be filed
				with the Director by:
1. Every licensed
				distributor;
2. Every licensed
				manufacturer;
3. Every licensed consumer
				who has acquired cigarettes subject to the tax.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 5 - REPORTS › Section 18:5-5.2 - Forms of reports

Current through Register Vol. 56, No. 14, July 15, 2024
(a) All tax reports are required to be made by
				electronic methods in accordance with this subchapter and instructions published by
				the Director, subject to such exceptions as the Director determines are reasonable.
				As a result of changes in technology, the Director shall determine which electronic
				methods of filing returns satisfy the requirements imposed under this
				section.
(b) The Director may require
				any taxpayer to file such other reports and submit such further information as he or
				she may require in the administration of the provisions of the Act.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 5 - REPORTS › Section 18:5-5.3 - Penalty for delinquent filing

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Any person who fails
				to file any report required by the Act or these regulations on the day when it is
				due, is subject to a penalty in an amount as provided in the State Uniform Tax
				Procedure Law until the report is received by the Division of Taxation.
(b) The Director, if satisfied that the failure to
				file any report was excusable, may waive the whole or any part of said
				penalty.