N.J. Admin. Code § 18:3-8.7

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

Section 18:3-8.7 - Number of schedules required in report

(a) A manufacturer's tax sales report is to consist of a control sheet supported by detailed information to be given on schedules.

NUMBER OF COPIES TO BE MADE, FILED, AND RETAINED WHETHER OR NOT ANY BUSINESS IS TRANSACTED:

Make	File with Division of Taxation	B**Retain in Tax Manufacturer's File
Control Sheet .......	3 copies	2 copies	1 copy
Schedules A, B, C, D, F, H, J, or BW ..................	3 copies	2 copies	1 copy
Schedule E ..........	4 copies	3 copies	1 copy
Certificate of Nonbeverage Use .................	2 copies	1 copy	1 copy

*File reports with the Division of Taxation, Alcoholic Beverage Tax Section, PO Box 264, Trenton, NJ 08646-0264 on or before the 15th day of the following month.

** One complete copy of every report shall be kept on the premises of the licensee for three years, for examination by the Director.

(b) If any schedule supporting the control sheet is not required in making the report for any particular period, it is to be indicated on the reverse side of the control sheet by entering the word "no" thus: Schedule A consisting of .. no.. sheets.

N.J. Admin. Code § 18:3-8.7

Amended and recodified from 18:3-8.11 by 48 N.J.R. 282(d), effective 2/16/2016