N.J.A.C. 18:3-3.3 - Tax on Bitters, Grenadine, and Other Mixes

All bitters, grenadine, highballs, cocktails, cordials, and other mixes which are classified by the United States Treasury Department, Internal Revenue Service, as intoxicating liquors are taxed at the rate of $ 5.50 a gallon or fraction of a gallon.