N.J. Admin. Code § 18:3-3.7

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

Section 18:3-3.7 - Tax liability of transporter of alcoholic beverages to steamships

(a) The delivery of alcoholic beverages by transporters to a steamship company or to a ship at a pier in New Jersey from a consignor who is not the holder of a New Jersey license renders the transporter liable for the tax unless:

1. The tax has been previously paid;

2. The alcoholic beverages are delivered under Cord and Seal; or

3. The alcoholic beverages are consigned to a location outside this State.

(b) These transactions are to be reported on Schedule N or M-N.

N.J. Admin. Code § 18:3-3.7

Amended and recodified from 18:3-3.8 by 48 N.J.R. 282(d), effective 2/16/2016