Division of TaxationÓ£»¨ÊÓƵ law allows for out-of-State wineries to sell wine directly to consumers in Ó£»¨ÊÓƵ. If you plan to direct ship wine to Ó£»¨ÊÓƵ consumers, you must register your business with the Ó£»¨ÊÓƵ Division of Revenue and Enterprise Services (DORES). You must also collect applicable State taxes from your Ó£»¨ÊÓƵ customers, and remit it to the Division of Taxation.
Out-of-State winery licenses are issued by the (ABC). Holders of out-of-State winery licenses are subject to the tax clearance and licensing provisions set within the law.
If you are applying for an out-of-State winery license, you are required to post a bond with the Director of the Division of Taxation. Your bonding company must complete a Beverage Tax Bond form. We will then notify you of the exact amount of the bond required to be posted. You must post the bond before we issue a license.
The amount of the bond may be increased or reduced at any time and is subject to the limitations provided in the law.
We may require a bond in the amount no greater than three times the tax on the greatest amount of alcoholic beverages handled during a bimonthly period of the previous 12-month period. The total amount of the bond required to be filed may never exceed $1 million, nor can it be less than $1,000.00.
In determining the bond amount, we will take into account any information which would establish your financial responsibility. If you have never before engaged in business in Ó£»¨ÊÓƵ as a licensee, we may perform an investigation and fix the amount of the bond on any information obtained.
You are required to file Winery Manufacturer’s Tax Sales Report (Form R-1-W) bi-monthly.
In addition, the total gallons of all wine sales directly shipped to Ó£»¨ÊÓƵ consumers must be reported on Beverage Tax Schedule (Form R-7, Schedule D-W). A complete itemized list of all consumers is not required when filing the return. However, you must maintain a complete list for a minimum of three years and it must be made available upon request.
Applicable Laws and Rules
P.L.2011, c.207, Ó£»¨ÊÓƵ Uniform Tax Procedure Law, R.S.54:48-1 et seq. and section 5 of P.L. 2004, c.58 (C.54:50-26.3), N.J.A.C. 18:3-5.2.