N.J. Admin. Code § 18:3-3.2

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

Section 18:3-3.2 - Tax on mixture of cider and malt beverage

(a) Any beverage composed of a mixture of cider containing three and two-tenths percent but not more than seven percent of alcohol by volume with a malt beverage, and charged either artificially or as the result of secondary fermentation, is taxed at the rate of $ 0.15 per gallon or fraction of a gallon.

(b) Any beverage composed of a mixture of cider containing more than seven percent of alcohol by volume with a malt beverage and 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 § 18:3-3.2

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