N.J.A.C. 18:3-8.12 - Schedule A--sales and Returns Made Within This State to State Licensees, Army, Air Force, Navy, Coast Guard, or National Guard Organizations, Non-licensees for Storage

Section 18:3-8.12 - Schedule A--sales and Returns Made Within This State to State Licensees, Army, Air Force, Navy, Coast Guard, or National Guard Organizations, Non-licensees for Storage
Section 18:3-8.11 - Schedule J--brewery Inventory Control, Federal-tax-paid BeerSection 18:3-8.13 - Schedule D--sales to Retailers and Miscellaneous Sales

(a) On Schedule A, list under separate heading, by accounts, the total of the following items for the reporting period for each account:

  1. All sales of alcoholic beverages made and delivered to the licensed premises in New Jersey of, or to a New Jersey licensed public warehouse for the account of manufacturers, wholesalers, State beverage distributors, and plenary retail transit licensees, on which sales and deliveries the tax has been passed to the purchaser. (See N.J.A.C. 18:3-8.4)

  2. Sales of alcoholic beverages to State licensees located within New Jersey involving the actual delivery of the alcoholic beverages from a location other than the seller's premises:

i. Proper notation is to be made on the schedule by the seller as to the name, address, and license number of the person who actually made the shipment upon instruction of the seller, and the location from which shipment was made.

ii. In addition, the seller must show the name, address, and license number of the actual consignee or purchaser.

iii. The person who actually made the shipment must also report the name, address, and license number of the person to whom shipment was delivered, and, in addition, the name, address, and license number of the person for whose account the shipment was made.

iv. Such transactions are to be segregated by the seller and the shipper from sales made direct from the seller's premises. (See N.J.A.C. 18:3-6.8)

  1. Sales of alcoholic beverages to voluntary unincorporated organizations of the Army, Air Force, Navy, Coast Guard, or National Guard personnel, authorized to deal in alcoholic beverages where delivery is made within this State. The total of each account is to be listed as a separate line item, with the name, address, and location of each organization. (See N.J.A.C. 18:3-8.14)

  2. Sales where delivery has been made to a licensed public warehouse in New Jersey for temporary storage for the account of non-licensee. (See N.J.A.C. 18:3-2.14, 8.3, and 8.4)

  3. Returns made to State licensees where delivery has been made to the licensed premises of such licensees or to New Jersey licensed public warehouses within the State.

  4. Returns made to State licensees where delivery has been made to the licensed premises of another licensee or to New Jersey licensed public warehouses within the State. If the return is for the account of another State licensee, proper notation is to be made on the Schedule in accordance with N.J.A.C. 18:3-6.10.

  5. Returns made for the account of an out-of-State source, not licensed, which involves delivery to State licensees within New Jersey or to New Jersey licensed public warehouses. (See N.J.A.C. 18:3-6.10)

  6. Returns made where actual delivery has been made to a location outside of New Jersey are to be entered on Schedule E. (See N.J.A.C. 18:3-6.9 and 6.11)

  7. The totals thus determined are to be entered on the control sheet and included in Schedule B, C, or J.

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