N.J. Admin. Code § 18:3-11.2

Current through Register Vol. 57, No. 1, January 6, 2025

Section 18:3-11.2 - Releases to State licensees; not taxable

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.