Form R-1a - Instructions For Alcoholic Beverage Tax Reports (Page 3 of 4) in pdf

(a)

The alcoholic beverages were stored in the Federal tax paid

section of the warehouse in the name of the retailer or by a

27. Schedule “B-W”

State licensee; or,

List all finished products which are withdrawn from bond in U.S. Internal

(b) The alcoholic beverages are released on the written order and from

Revenue or U.S. Customs warehouses and importations received ex-

the stock of a State licensee; or,

Customs at piers. Carry totals of each (including appraisal stores) to

Schedule “H-1”.

and the tax on the sale or delivery has been paid as evidenced by a

28. Schedule “C”

tax receipt issued by the Director and in the possession of the public

This is a winery inventory control schedule of both Federal bonded and

warehouse licensee; or,

Federal tax-paid (not I.R.S. or Customs) sections of a winery’s premises

(d) The alcoholic beverages are released in accordance with the

and their merchandise in the Federal tax-paid sections of New Jersey

provisions of N.J.A.C. 18:3-11.1 (temporary storage).

licensed public warehouses. Complete as shown on schedule. This is

Enter total from Schedule “WR-4” on appropriate line of the control sheet.

also used by distillers who operate a winery under a distiller’s license, but

This is the taxable item due and payable with this report. WR-4 covers

excludes still wine in fermenters or vermouth in processing tanks. Refer

any alcoholic beverages broken or stolen during the reporting period.

to N.J.A.C. 18:3-8.14.

For rates see instruction 3. For further instructions see N.J.A.C. 18:3-

29. Schedule “D”

11.1 through 11.13.

This schedule covers all taxable “sales” (as defined by N.J.A.C. 18:3-1.2)

22. Special Note to Transportation Licensees and Special Permit -

of alcoholic beverages to retailers/consumers; and miscellaneous sales.

Limited Transportation Licensees “R-15” or “R-37”

(a) List by individual account totals, or by daily sales totals, all sales to

Complete Control Sheet in accordance with instruction 14, where

consumers and retailers and then deduct cancellations. Sub-total all

appropriate.

columns, and then:

A licensed transporter is entitled to exemption from tax on delivery of

(b) List by line items manufacturer’s samples, donations, miscellaneous

alcoholic beverages in this State only:

sales; donations and samples given under special permit; thefts;

(a) When the delivery from outside this State is made by order of or to a

sales to military concessionaries; Federal tax-paid beverages

State licensee; or,

dumped without supervision; breakage, sales to plenary retail transit

(b) If delivery or disposition of beverages in this State is made to a State

licensees on which tax has not been passed; Federal tax-paid

licensee when the tax has been previously paid; or,

beverages consumed on premises.

(d) Proof is furnished satisfactory to the Director of deliveries or imports

necessary for the total of Schedule “D” to correctly balance with the

which are made out of the State. Please refer to N.J.A.C. 18:3-12.1

actual physical count of the ending inventory. Any minus adjustment

through 12.11.

must be explained on a separate rider attached to the schedule.

(d) Add (a), (b) and (c) above and carry the grand totals to the control

23. Special Notes to Special Permit - S M Licensees “R-37”

sheet.

This is filed in conjunction with the Special Permit-Limited Transportation

License.

Use Control Sheet “R-37” and Schedule “M-N” and follow

30. Schedule “D-W”

instruction 23.

This schedule is for wineries only. All information required on Schedule

“D” (see no. 29 above) applies to Schedule “D-W”.

24. Schedule “A” - For details refer to N.J.A.C. 18:3-8.16 and 9.9.

A tax-exempt schedule used for sales and returns made within this State

In addition, wineries must indicate the total direct shipment sales made to

to State licensees, military organizations and licensed public warehouses,

New Jersey consumers. The complete itemized list of direct shipment

where the tax has been passed to the purchaser.

sales made to New Jersey consumers must be maintained by the winery

The following are to be listed by accounts, under separate headings:

for a minimum of three (3) years.

(a) Sales made and delivered to the licensed premises of wholesalers

and distributors in New Jersey, and to public warehouses for the

31. Schedule “E”

account of State licensees.

This is primarily a tax-exempt schedule employing a separate page for

each State outside New Jersey into which alcoholic beverage deliveries

(b) Sales to State licensees involving delivery from a point other than the

were transported.

seller’s premises.

This is used in the following circumstances:

(a) Sales for resale, consumption, non-beverage use and military use to

(d) Sales with delivery to a public warehouse in New Jersey for

points outside New Jersey.

temporary storage for the account of non-licensees.

(b) Transfers of alcoholic beverages from licensee’s New Jersey

(e) Returns delivered to the premises of other State licensees, or to

inventory (or withdrawals from bonded State warehouses) to

public warehouses within New Jersey.

taxpayer’s location outside of New Jersey.

(f) Returns made to the actual source where delivery is to another

licensee in New Jersey or to public warehouses within New Jersey.

(d) As a New Jersey Schedule E, for listing sales of beverages for non-

(g) Returns made for the account of a non-licensee source, delivered to

beverage use within New Jersey; inventory credit memoranda issued

State licensees or public warehouses within New Jersey.

by this Division; deliveries of beverages to New Jersey steamships for

out-of-state consumption or ship’s supplies. For specifics refer to

25. Schedule “A-E” - For details see N.J.A.C. 18.3-13.8 and 14.16

18:3-8.18; 2.6, 3.7.

A disposition schedule on which the licensee is to enter all returns made

to State licensees from whom originally purchased, as evidenced by

32. Schedule “F”

inventory credit memorandum.

(a) Schedule “F” is to be used to enter the following:

Special Note to Plenary Retail Transit I.C.C. Carriers:

1. A list of the Schedule “E” items by states, giving the total

Also list returns to New Jersey licensees and other sources outside of

gallonage for each state, except New Jersey.

New Jersey; transfers of alcoholic beverages from New Jersey

2. All certificates of nonbeverage use covering New Jersey sales

commissaries or warehouses to others out-of-state. Document in detail

submitted with the report for which exemption is claimed.

returns to other than original sources. See N.J.A.C. 18:3-13.8, 18:3-6.11,

3. Each Division of Taxation inventory credit memo.

18:3-6.10.

4. Affidavits covering deliveries to steamships.

26. Schedule “B”

(b) The combined total of the items listed under subsection (a) of this

This is an inventory control report of Federal tax-paid finished products.

Section are to be entered on the control sheet of the report.

Indicate transactions or operations in appropriate columns or attach

detailed explanation on a rider.

Page 3

Form R-1a - Instructions For Alcoholic Beverage Tax Reports Page 3

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