N.J. Admin. Code § 18:3-6.7

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

Section 18:3-6.7 - Uniform inventories; items includible

(a) Physical inventories are to be taken on the last day of each reporting period even though a perpetual inventory record is maintained. All tally sheets and recapitulations are to be preserved as part of the permanent records. Such inventory records shall state:

1. The date and hour when taken;

2. The name of the person or persons who took such inventory;

3. The brand, trade name or other designation identifying each item;

4. The size of the containers;

5. The number of containers per package;

6. The number of cases, barrels, or other units of each size package; and

7. The number of wine gallons or decimal parts thereof contained in each item.

(b) The items in the inventory are to be grouped separately as to the room, section and floor where the alcoholic beverages are located, entering the exact location on the tally sheets.

(c) The inventory records shall include any alcoholic beverages on the licensed premises or stored in the Federal-tax-paid section of New Jersey licensed public warehouses; or stored Federal-tax-paid on a steamship pier in New Jersey.

(d) The inventory records shall not include:

1. Any alcoholic beverages stored in United States Internal Revenue or United States Customs warehouses under Federal bond; or

2. Any wine in fermenters, vermouth in process, or champagne in process not permanently corked.

(e) Plenary and limited winery licensees must accurately determine the capacity of all tanks and other containers in the winery or warehouse and each tank, barrel, or other container must be marked with a serial number and the total capacity of the container in wine gallons. The capacity per inch of depth of all tanks must be determined and marked on each tank. The serial number of each tank or other container is to be preceded by an identifying letter as follows:

1. F--fermenting tanks;

2. S--storage tanks;

3. B--bottling tanks;

4. VP--vermouth processing tanks;

5. VPR--barrels used in processing vermouth.

(f) Plenary retail transit licensees authorized to sell alcoholic beverages for consumption may, if they desire, omit from their inventory open bottles or other open containers.

N.J. Admin. Code § 18:3-6.7

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