Alcoholic beverage tax
N.J. Stat. § 40:48C-5
in effect5. No tax shall be imposed under any ordinance adopted pursuant to this article with respect to alcoholic beverages delivered to a taxpayer on or after January 1, 1996. L.1970,c.326,s.5; amended 1972,c.201,s.1; 1973,c.246,s.1; 1974,c.188,s.1; 1975,c.262,s.1; 1976,c.124,s.1; 1977,c.308,s.1; 1978,c.175,s.1; 1979,c.256,s.1; 1981,c.507,s.2; 1985,c.496,s.2; 1988,c.3,s.2; 1990,c.9,s.2; 1994,c.28,s.1.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.njleg.state.nj.us/legislative-activity/statutesFetched: 10/17/2026