N.J. Admin. Code § 18:3-12.1

Current through Register Vol. 56, No. 24, December 18, 2024

Section 18:3-12.1 - Taxability of deliveries

(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.

(g) No tax imposed is payable by the holder of a special permit to transport alcoholic beverages from a licensed public warehouse or the premises of a State licensee in this State or from or between piers of import in this State to locations outside this State, in accordance with the provisions of such permits, provided that the alcoholic beverages are actually removed from the State by the special permittee.

N.J. Admin. Code § 18:3-12.1

Amended by 48 N.J.R. 282(d), effective 2/16/2016