N.J.A.C. 18:3-3.7 - Tax Liability of Transporter of Alcoholic Beverages to Steamships

Section 18:3-3.7 - Tax Liability of Transporter of Alcoholic Beverages to Steamships
Section 18:3-3.6 - Deliveries of Alcoholic Beverages to Steamships at Piers in New Jersey; Tax Exemptions for Licensees; Reports FiledSection 18:3-3.8 - Delivery of Alcoholic Beverages to Licensed Ships in New Jersey

(a) The delivery of alcoholic beverages by transporters to a steamship company or to a ship at a pier in New Jersey from a consignor who is not the holder of a New Jersey license renders the transporter liable for the tax unless:

  1. The tax has been previously paid;

  2. The alcoholic beverages are delivered under Cord and Seal; or

  3. The alcoholic beverages are consigned to a location outside this State.

(b) These transactions are to be reported on Schedule N or M-N.

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