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Division of Taxation

Alcholic Beverages

Alcoholic Beverage Tax

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, mead, and hard apple ciders.

The tax is collected from licensed manufacturers, wholesalers, 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 in-State New Jersey wholesalers, distributors, and organizations of armed forces personnel.

Excise Branch Taxes and Rates

Applicable Laws and Rules

N.J.A.C. 18:3, N.J.S.A 54:41-1

Last Updated: Tuesday, 08/29/23