N.J. Admin. Code § 18:3-2.9

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

Section 18:3-2.9 - Sales outside State

(a) Where a State licensee purchases alcoholic beverages which are located outside of this State and sells and delivers the same to a purchaser outside of this State, in accordance with the laws of such state, and the alcoholic beverages at no time come into New Jersey, the transaction is not taxable under the New Jersey Alcoholic Beverage Tax Law.

(b) These transactions shall not be included in the New Jersey Tax report, but shall be included in the seller's records.

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