Statutes, codes, and regulations
New Jersey Administrative Code
Title 18 - TREASURY - TAXATIONChapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES
Subchapter 3 - TAX RULINGS
Section 18:3-3.1 - Tax on sparkling cider

N.J. Admin. Code § 18:3-3.1

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Current through Register Vol. 56, No. 24, December 18, 2024
Section 18:3-3.1 - Tax on sparkling cider
(a) Cider containing three and two-tenths percent but not more than seven percent of alcohol by volume which is charged artificially or as the result of secondary fermentation is taxed at the rate of $ 0.15 a gallon or fraction of a gallon.
(b) Cider containing more than seven percent of alcohol by volume which is charged either artificially or as the result of secondary fermentation is taxed as a sparkling wine at the rate of $ 0.875 a gallon or fraction of a gallon.

N.J. Admin. Code § 18:3-3.1

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