N.J. Admin. Code § 18:3-3.8

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

Section 18:3-3.8 - Delivery of alcoholic beverages to licensed ships in New Jersey

(a) Where the steamship company to which delivery is made holds a license or permit permitting the sale of alcoholic beverages or the transportation of alcoholic beverages out of the State, the rules governing deliveries in this State to such licensees or permittees apply.

(b) Deliveries to a ship at a pier in New Jersey of alcoholic beverages under Cord and Seal (which cover importations of alcoholic beverages from a foreign country that remain in Customs bond and are consigned to a person located in a foreign country or for consumption while on the high seas) are exempt from tax.

(c) Deliveries of alcoholic beverages in the custody of the United States Internal Revenue delivered in-bond to a ship at a pier in New Jersey for export to a person located in a foreign country or for ship's supplies for consumption outside of New Jersey are exempt from the tax.

N.J. Admin. Code § 18:3-3.8

Amended and recodified from 18:3-3.9 by 48 N.J.R. 282(d), effective 2/16/2016