N.J.A.C. 18:3-3.2 - Tax on Mixture of Cider and Malt Beverage

(a) Any beverage composed of a mixture of cider containing three and two-tenths percent but not more than seven percent of alcohol by volume with a malt beverage, and charged either artificially or as the result of secondary fermentation, is taxed at the rate of $ 0.15 per gallon or fraction of a gallon.

(b) Any beverage composed of a mixture of cider containing more than seven percent of alcohol by volume with a malt beverage and 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.