N.J. Admin. Code § 18:3-6.1

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

Section 18:3-6.1 - Records kept by persons subject to the Alcoholic Beverage Tax Law (N.J.S.A. 54:41-1 et seq.)

(a) Every person subject to the Alcoholic Beverage Tax Law (N.J.S.A. 54:41-1 et seq.) is required to keep receiving records, accounts payable and receivable ledgers, and sales records. These records are to be complete and accurate records of all the information required in this chapter regarding all transactions (cash or charge) in alcoholic beverages and of all transactions in warehouse receipts given upon the storage of alcoholic beverages in United States Internal Revenue or United States Customs Warehouses under Federal bond in New Jersey. Such records are to be of a kind and in the form prescribed or approved by the Director.

(b) All transactions in receipts, certificates, contracts or other documents given upon the storage in New Jersey of alcoholic beverages in other than United States Internal Revenue or United States Customs Warehouses under Federal bond are to be recorded as transactions in alcoholic beverages, and not as transactions in warehouse receipts.

(c) All invoices pertaining to sales to New Jersey State licensees are to be kept separate and apart from invoices pertaining to other sales and are to be filed in alphabetical order by accounts.

(d) All invoices pertaining to sales out-of-State are to be kept separate and apart from invoices pertaining to other sales and are to be filed alphabetically, by accounts, and by states.

(e) Where sales to retail licensees are reported on a daily sales basis on written instructions of the Director, State licensees are required to maintain two files of sales invoices or delivery slips:

1. One set to be kept by accounts in alphabetical order; and

2. One set to be filed by days, each day of the month as a separate unit, with properly identified tapes attached listing the gallonage from all the invoices for each day.

(f) All invoices pertaining to consumer sales; sales and samples; losses and breakage; donations and similar items, are to be recorded in the books of account and kept separate and apart from invoices pertaining to all other sales.

(g) The Director from time to time will issue specific instructions on minimum records required.

N.J. Admin. Code § 18:3-6.1

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