N.J. Admin. Code § 18:3-3.5

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

Section 18:3-3.5 - Sales to governmental agencies and concessionaires

(a) All sales or deliveries of alcoholic beverages by the holder of an alcoholic beverage license to governmental agencies except as provided for by N.J.S.A. 54:43-2.1 are taxable. (See N.J.A.C. 18:3-2.15)

(b) Sales or deliveries made to National Guard post exchanges at any New Jersey armory are tax exempt when such transactions have been authorized by the State Department of Defense.

(c) All sales or deliveries made to concessionaires operating at any New Jersey National Guard Armory are taxable.

(d) Sales to private concessionaires, operating within or upon territory used for military or naval purposes, to an individual even though the individual is a member of the Army, Air Force, Navy, or Coast Guard, or to service clubs or other similar clubs are taxable.

N.J. Admin. Code § 18:3-3.5

Amended and recodified from 18:3-3.6 by 48 N.J.R. 282(d), effective 2/16/2016