N.J.A.C. 18:3-8.3 - Alcoholic Beverages Bottled for Non-licensees

(a) Where a manufacturer receives alcoholic beverages from a person not licensed in New Jersey or from Federal bond for the account of such non-licensee and bottles the alcoholic beverages, the delivery of the bottled alcoholic beverages is to be reported as a sale.

(b) Such a transaction is exempt from the tax, provided, evidence satisfactory to the Director is furnished showing that the alcoholic beverages have been actually transported out of the State or placed in a licensed public warehouse in New Jersey for temporary storage for the account of the purchaser.