N.J.A.C. 18:3-6.12 - Recording and Reporting Returns From a Place in New Jersey to a Nonresident Licensee Who Maintains Inventory in New Jersey
(a) Returns made to the New Jersey inventory of a nonresident New Jersey State licensee who maintains an inventory in this State are to be entered in the records and reported as follows:
- State licensee:
i. The shipper, when a State licensee, must set forth in Schedule A of his or her report the name and address of the source to whom the alcoholic beverages were shipped together with the gross gallonage of each class of alcoholic beverages.
ii. The source (who is a nonresident New Jersey licensee maintaining an inventory in this State) is to report accepting such returns in his or her New Jersey inventory on Schedule H-4. They are not to be reported on Schedule E unless they are shipped outside of the State in some subsequent transaction.
- Nonresident licensee; in-State:
i. Returns accepted by a nonresident New Jersey State licensee who maintains an inventory in this State directly from New Jersey licensees at his or her premises outside the State of New Jersey must be reported as a memo only on Schedule H-4. The transaction is not to be included in the total of Schedule H-4 nor is it to be carried forward to the control sheet.
ii. Where a nonresident New Jersey State licensee maintains an inventory in this State and accepts returns directly from a New Jersey State licensee at his or her premises outside of New Jersey, the shipper is to set forth on Schedule E of his or her report the name and address of the source to whom the alcoholic beverages were shipped together with the gross gallonage of each class of alcoholic beverage.
- Nonresident licensee; out-of-State:
i. Where a nonresident New Jersey State licensee maintains an inventory in this State and accepts returns from New Jersey State licensees and the returns are delivered for the account of the nonresident State licensee to a location outside the State, the shipper is to set forth the transaction in Schedule E of his or her report together with the gross gallonage of each class of alcoholic beverage.
ii. A nonresident New Jersey State licensee is not to report the transaction on Schedule E. However, he or she is to report it as a memo transaction on Schedule H-4, but is not to include it in the total of Schedule H-4 or carry it into his or her control sheet.