N.J.A.C. 18:3-8.4 - Alcoholic Beverages Bottled for Others

(a) Where a manufacturer receives alcoholic beverages for bottling:

1. The delivery in New Jersey of the bottled alcoholic beverages to a State licensee or for the account of a non-licensee is to be reported on Schedule A as a sale. (See N.J.A.C. 18:3-8.12)

2. The delivery at a location outside of this State of the bottled alcoholic beverages to a State licensee or a non-licensee is to be reported on Schedule E. (See N.J.A.C. 18:3-8.14)

3. The delivery in New Jersey of the bottled beverages to a retail licensee is taxable and is to be reported as a sale on Schedule D. (See N.J.S.A. 54:43-1)