The Alcoholic Beverage Tax is applied to the first sale or delivery of alcohol to retailers in New Jersey and is based on the number of gallons sold or otherwise disposed of in New Jersey.
This includes sales of beer, liquor, still wine, vermouth, sparkling wine, and hard apple ciders.
The tax is collected from licensed manufacturers, wholesalers, New Jersey beverage distributors, breweries, wineries, and distilleries. However, it does not apply to sales of alcohol for medicinal, dental, industrial, or other non-beverage uses. In addition, it does not apply to sales to organizations of armed forces personnel.
N.J.A.C. 18:3, N.J.S.A 54:41-1