N.J.A.C. 18:3-6.11 - Recording and Reporting Returns From a Place in New Jersey to a Consignee, Located Out-of-state, Who Is Other Than the Original Seller
(a) Returns made, not to the actual source but delivered to a consignee located outside New Jersey, upon the instructions of the source, are to be entered in the records and reported as follows:
- State licensee shipper:
i. The shipper, when a State licensee, must set forth in Schedule E of his or her report the name and address of the consignee and the name, address, and license number of the source for whose account the alcoholic beverages were shipped, together with the gross gallonage of each class of alcoholic beverage.
ii. The source shall not include entries in his or her report transactions covered by this paragraph, but proper entries are to be made in the accounting records to show the name, address, and license number of the shipper and the name and address of the consignee to whom the alcoholic beverages were sold.
- Where the shipper is a retailer, the source (the State licensee original seller) must set forth in Schedule H-3 and in Schedule E of his or her report the name, address, and license number of the consignee and the name, address, and license number of the shipper, together with the gross gallonage of each class of alcoholic beverage.