N.J. Admin. Code § 18:3-2.1

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

Section 18:3-2.1 - Tax rates on alcoholic beverages

(a) The Alcoholic Beverage Tax Law levies and imposes an excise tax upon any sale of alcoholic beverages made within this State, or upon any delivery of alcoholic beverages made within or into this State, at the following rates:

1. Beer--at the rate of $ 0.10 a gallon or fraction of a gallon from July 1, 1990 through June 30, 1992. On and after July 1. 1992, the rate is $ 0.12 a gallon or fraction of a gallon;

2. Liquors--at the rate of $ 4.20 a gallon or fraction of a gallon from July 1, 1990 through June 30, 1992. From July 1, 1992 through July 31, 2009, the rate is $ 4.40 a gallon or fraction of a gallon. On and after August 1, 2009, the rate is $ 5.50 a gallon or fraction of a gallon;

3. Wines, vermouth, and sparkling wines--at the rate of $ 0.50 per gallon or fraction of a gallon from July 1, 1990 through June 30, 1992. From July 1, 1992 through July 31, 2009, the rate is $ 0.70 a gallon or fraction of a gallon. On and after August 1, 2009, the rate is $ 0.875 a gallon or fraction of a gallon. Qualifying wines, vermouth, and sparkling wines include those manufactured by holders of a farm winery license, or wines, vermouth, and sparkling wines manufactured from grapes or fruit grown in New Jersey by holders of a plenary winery license issued pursuant to the provisions of N.J.S.A. 33:1-10; and

4. Cider containing at least three and two-tenths percent of alcohol by volume but not more than seven percent of alcohol by volume at the rate of $ 0.12 a gallon or fraction of a gallon from July 1, 1997 through July 31, 2009. On and after August 1, 2009, the rate is $ 0.15 a gallon or fraction of a gallon.

N.J. Admin. Code § 18:3-2.1

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