N.J.A.C. 18:3-3.1 - Tax on Sparkling Cider

(a) Cider containing three and two-tenths percent but not more than seven percent of alcohol by volume which is charged artificially or as the result of secondary fermentation is taxed at the rate of $ 0.15 a gallon or fraction of a gallon.

(b) Cider containing more than seven percent of alcohol by volume which is charged either artificially or as the result of secondary fermentation is taxed as a sparkling wine at the rate of $ 0.875 a gallon or fraction of a gallon.