N.J.A.C. 18:3-11.1 - Temporary Storage by a Non-licensee; Tax Exempt

(a) The delivery of alcoholic beverages from outside this State into a licensed public warehouse in this State for temporary storage by any person other than the holder of a license is exempt from the alcoholic beverage tax, provided that such alcoholic beverages, when released from storage, are actually transported outside of this State by a New Jersey licensed transporter. (See N.J.A.C. 18:3-2.16)

(b) The delivery of alcoholic beverages by a State licensee into a licensed public warehouse in this State for temporary storage by any person other than the holder of a license is exempt from the tax, provided that such alcoholic beverages, when released from storage, are actually transported outside of this State by a licensed transporter.

(c) To obtain an exemption under this section the public warehouse licensee, before effecting a release of the alcoholic beverages, is to secure and retain a written receipt signed by the licensed transporter setting forth:

1. His or her vehicle license number;

2. The kind and quantity of alcoholic beverages;

3. The number of cases, barrels, or other units;

4. The wine gallons;

5. The name and address of the nonlicensee who caused the alcoholic beverages to be temporarily stored; and

6. The name and address of the person to whom the alcoholic beverages are to be delivered out of this State.