N.J.A.C. 18:3-8.2 - Out-of-state Sales and Returns

(a) Where the sale or return is made by a State licensee and accompanied by delivery to a point outside of the State of New Jersey, the transaction is to be reported on Schedule E.

(b) Where a State licensee sells or returns alcoholic beverages to a person not licensed by the State of New Jersey for ultimate delivery to a location outside the State but causes the alcoholic beverages to be delivered by a licensed transporter to a licensed New Jersey public warehouse for temporary storage in the name of the purchaser, the transaction is exempt from the tax and is to be reported on Schedule A of the bi-monthly report listing the names and addresses of both the unlicensed purchaser and the warehouse.