N.J. Admin. Code § 18:3-7.7
Current through Register Vol. 56, No. 17, September 3, 2024
The gratuitous giving away of alcoholic beverages by any person is a sale which is to be reported as such on Schedule D of the bi-monthly report, and the tax thereon paid in the same manner as in the case of a sale.
N.J. Admin. Code § 18:3-7.7