Form R-1a - Instructions For Alcoholic Beverage Tax Reports

ADVERTISEMENT

STATE OF NEW JERSEY
R-1A
DIVISION OF TAXATION
Rev. 04-12
Alcoholic Beverage Tax
Instructions for Alcoholic Beverage Tax Reports.
Schedule Chart
Taxpayer should complete schedules indicated by “X” for its respective class*
Control
A
A-E
B
B-W
C
D
D-W
E
F
H
J
M
M-N
N
R
RR
S
T
WR-1 WR-2 WR-3 WR-4
Class of Taxpayer
Sheet #
Brewery
R-1
X
X
X
X
X
X
X
Winery
R-1-W
X
X
X
X
X
X
X
Distillery
R-1
X
X
X
X
X
X
X
Rectifier/Blender
R-1
X
X
X
X
X
X
X
Restricted Brewery
RB-1
Wholesaler, Broker
R-2
X
X
X
X
X
X
State Bev. Dist.
R-2
X
X
X
X
X
X
(I.C.C. Carriers)
R-27
X
X
X
X
Plenary Retail Tran.
Plenary Retail Tran. R-27A
X
X
Warehouse
R-28
X
X
X
X
Receipts
Public Warehouse
R-23
X
X
X
X
X
Transportation
R-15
X
X
Transportation
R-37
X
Special Permit
Special Permit - SM R-37
X
* If required by operations
5. Reporting Period
1. Please read all instructions carefully before executing returns.
All reports cover a two-month period or part of a bimonthly period that a
(a) Reference numbers (New Jersey Administrative Code) have been
license is in force, even though during that time no business is transacted
designated according to the regulations issued by the Director,
under the license, N.J.A.C. 18:3-7.1. The periods are January/February,
Division of Administrative Procedure, pursuant to P.L. 1968, C-410.
March/April,
May/June,
July/August,
September/October
and
For information, forms, etc., address all requests to the Division of
November/December.
Taxation, Alcoholic Beverage Tax Section, PO Box 241, Trenton,
New Jersey 08695-0241.
6. Payment of Tax
(b) Instructions for completing returns (i.e., taxpayer name, address,
All payments are to be paid by check or money order drawn to the order
type of license, control sheet and individual schedules) are indicated
of the “State of New Jersey, Beverage Tax” and forwarded to the address
below.
specified at the top of the Control Sheet.
2. Reports in General
7. Consolidated Returns
An alcoholic beverage tax report must disclose all transactions in
Refer to N.J.A.C. 18:3-7.10.
alcoholic beverages, warehouse receipts and contracts during the period
covered by the report.
This report is to consist of a control sheet
8. Failure to File Report of Pay Tax
supported by detailed information to be given on schedules (please refer
Every person who fails to file any report or pay any tax as required by the
to the Schedule Chart).
Alcoholic Beverage Tax Law on the day when the same is due is subject
to penalty and interest as provided in the State Tax Uniform Procedure
3. Tax Rates
Law, N.J.S.A. 54:48-1 et seq.
The Alcoholic Beverage Tax Law levies and imposes upon any sale of
alcoholic beverages within this State, or upon any delivery of alcoholic
9. Preservation of Reports
beverages within or into this State, the following excise taxes:
One complete copy of each report is to be kept on the premises of the
(a) Beer - at the rate of $0.12 a gallon or fraction thereof.
licensee for three years for examination by the Director. N.J.A.C. 18:3-
7.12.
(b) Liquors - at the rate of $5.50 a gallon.
(c) Wines, vermouth and sparkling wines (including apple cider
10. Manner of Executing Reports
containing more than 7% of alcohol by volume) at the rate of $0.875
All reports are to be signed in the following manner:
a gallon.
(a) If the licensee is an individual, by the licensee.
(d) Apple cider containing at least 3.2% of alcohol by volume but not
more than 7% of alcohol by volume at the rate of $0.15 a gallon.
(b) If the licensee is a partnership, by one of the partners.
(c) If the licensee is a corporation, by one of the officers of the
4. Due Date of Tax and Reports
corporation, or by its authorized agent.
All reports and any tax due are to be paid not later than the 15th day of
(d) No report signed by the agent of a licensee will be accepted for
the month next following the reporting period in which the sales or
filing, unless the licensee has filed with the Division of Taxation a
deliveries were made. If the 15th falls on a Saturday, Sunday, legal
written authorization for such agent on form R-3 prescribed by the
holiday or bank holiday, the report and tax payment, if forwarded by mail,
Director.
will be considered timely if the envelope bears the postmark of the next
business day.

ADVERTISEMENT

00 votes

Related Articles

Top 20 Happy Easter Cards And Gift Tags To Download For Free
Top Ten Easter Arts And Crafts Activities For Your Kids
Free Easter Coloring Pages And Easter Printables For Your Kids

Related forms

Form Alc 101 - Distiller's Alcoholic Beverage Tax Report Form Alc 101 - Distiller's Alcoholic Beverage Tax Report Financial
Form R-5604i - Instructions For Louisiana Tobacco Tax Return Form R-5604i - Instructions For Louisiana Tobacco Tax Return Financial
Form Deed-1a - Employer's Unemployment Annual Tax Report Form Deed-1a - Employer's Unemployment Annual Tax Report Business
Form Mdes-1a - Employer's Unemployment Annual Tax Report Form Mdes-1a - Employer's Unemployment Annual Tax Report Financial
Form Bt-7 - Schedule C - Alcoholic Beverages Tax - Alcoholic Beverages Shipped Outside Of Ct Form Bt-7 - Schedule C - Alcoholic Beverages Tax - Alcoholic Beverages Shipped Outside Of Ct Financial
Alcoholic Beverage Tax Report Form - Fairbanks Alcoholic Beverage Tax Report Form - Fairbanks Financial
Instructions For Alcoholic Beverage Control Division Instructions For Alcoholic Beverage Control Division Legal
Form Ft-aft - Floor Tax For Alcoholic Beverage Tax Form Ft-aft - Floor Tax For Alcoholic Beverage Tax Financial
Form Sfn 22935 - Application For Alcoholic Beverage Manufacturing License Form - Office Of State Tax Commissioner Form Sfn 22935 - Application For Alcoholic Beverage Manufacturing License Form - Office Of State Tax Commissioner Financial
Form Bt-5 - Schedule A - Alcoholic Beverage Tax - Receipt Of Tax Free Purchases And Tax Free Returns Form Bt-5 - Schedule A - Alcoholic Beverage Tax - Receipt Of Tax Free Purchases And Tax Free Returns Financial

Related Categories

Parent category: Financial
Download
Go
Page of 4