New Jersey-2024-S3614-Introduced

An Act dedicating certain sales tax revenues to support the promotion of New Jersey wine, amending P.L.1985, c.233 and P.L.1966, c.30.

Be It Enacted by the Senate and General Assembly of the State of New Jersey:

1. Section 2 of P.L.1985, c.233 (C.4:10-76) is amended to read as follows:

2. a. There is established in the Department of Agriculture the "New Jersey Wine Promotion Account," hereinafter referred to as the "account." All monies received in this account shall be expended by the Secretary of Agriculture for research and development concerning the viticultural and wine-making processes in the State and for the promotion of New Jersey wine, consistent with the recommendations of the New Jersey Wine Industry Advisory Council created pursuant to section 3 of P.L.1985, c.233 (C.4:10-77).

b. (1) The account shall be credited annually, in an appropriation by law, with an amount equal to $0.47 per gallon on all sales of wines, vermouth and sparkling wines sold by plenary winery and farm winery licensees licensed pursuant to R.S.33:1-10.

(2) The account shall be credited annually, in an appropriation by law, with an amount equal to the revenue annually collected from the sales and use tax collected on retail sales of wine, as defined in the "Alcoholic beverage tax law," R.S.54:41-1 et seq., that is produced at a winery in this State, including wine sold in bottles or other containers and sold in the ordinary course of business for consumption by the glass on a vendor's business premises, except this dedication shall not include the amount of that revenue otherwise dedicated pursuant to Article VIII, Section I, paragraph 7 of the New Jersey Constitution, and provided further that this credit and dedication shall not apply to retail sales of wine by any vendor that regularly and principally provides meals to its customers through kitchen and dining facilities.

c. The account shall also be credited with any monies made available to it from the General Fund or any non-State public or private source.

d. The secretary shall include with the annual budget request for the department a request for funds sufficient to carry out the purposes and intent of P.L.1985, c.233 (C.4:10-76 et seq.).

(cf: P.L.2001, c.323, s.1)

2. Section 24 of P.L.1966, c.30 (C.54:32B-24) is amended to read as follows:

24. General powers of the director. In addition to the powers granted to the director in this act, the director is hereby authorized and empowered:

1. To make, adopt and amend rules and regulations appropriate to the carrying out of this act and the purposes thereof;

2. To extend, for cause shown by general regulation or individual authorization, the time of filing any return for a period not exceeding three months on such terms and conditions as the director may require; and for cause shown, to remit penalties and interest as provided for in the State Tax Uniform Procedure Law, R.S.54:48-1 et seq.;

3. To delegate the director's functions hereunder to any officer or employee of the director's division such of the director's powers as the director may deem necessary to carry out efficiently the provisions of this act, and the person or persons to whom such power has been delegated shall possess and may exercise all of the power and perform all of the duties herein conferred and imposed upon the director;

4. To prescribe methods for determining the amount of receipt, amusement charges, or rents and for determining which of them are taxable and which are nontaxable;

5. To require any person required to collect tax to keep detailed records of all receipts, amusement charges, or rents received, charged or accrued, including those claimed to be nontaxable, and also of the nature, type, value and amount of all purchases, sales, services rendered, admissions, occupancies, names and addresses of customers, and other facts relevant in determining the amount of tax due and to furnish such information upon request to the director;

6. To assess, determine, revise and readjust the taxes imposed by this act;

7. To publish and maintain, as the director deems necessary, lists of specific items of tangible personal property which are found to be foods and drugs exempt from tax under sections 13 and 14 of P.L.1980, c.105 (C.54:32B-8.1 and 54:32B-8.2);

8. To enter into agreements with other states and the District of Columbia, providing for the reciprocal enforcement of the sales and use tax laws imposed by the states entering into such an agreement. Such agreement may empower the duly authorized officer of any contracting state, which extends like authority to officers or employees of this State, to sue for the collection of that state's sales and use taxes in the courts of this State;

9. (a) To require alcoholic beverage wholesalers to make report of sales to retailers, as wholesaler and retailer are defined pursuant to the "New Jersey Alcoholic Beverage Control Act," R.S.33:1-1 et seq., with such content, in such form and at such times as the director may prescribe. The information provided to the director under this paragraph shall identify retailers by their sales tax

registration number issued pursuant to section 15 of P.L.1966, c.30 (C.54:32B-15) and shall be available for transmission to the director by electronic means, or computer tape or disc, as the director may require;

(b) To require retail sellers of wine, as defined in the "Alcoholic beverage tax law," R.S.54:41-1 et seq., that is produced at a winery in this State, including wine sold in bottles or other containers and sold in the ordinary course of business for consumption by the glass on a vendor's business premises, to provide customers with a sales slip, invoice, receipt or other statement of the retail price of the wine sale that shall be separately stated thereon from other charges of other taxable or non-taxable retail sales made by that vendor to that customer at the time of the retail sale of that wine, and shall separately itemize: the amount of tax collected on the charge for the retail sale of that wine; and amount of tax on any records and reports that the vendor is otherwise required to provide under the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.). The tax separately stated, collected, and recorded by the vendor and reported to the director shall be aggregated on a State fiscal year basis to determine the amount of the annual dedication of the collected tax revenues to be credited and appropriated pursuant to paragraph (2) of subsection b. of section 2 of P.L.1985, c.233 (C.4:10-76) for the purposes of the "New Jersey Wine Promotion Account." The separate statement, collection and recording requirements of this paragraph shall not apply to retail sales of wine by any vendor that regularly and principally provides meals to its customers through kitchen and dining facilities.

10. To give due regard to the provisions of the Streamlined Sales and Use Tax Agreement regarding rate changes.

(cf: P.L.2005, c.126, s.31)

3. This act shall take effect immediately but shall first apply to the first day of the sixth month following the date of enactment.

STATEMENT

This bill dedicates a portion of the State sales tax revenues collected on the retail sales of wine to support the promotion of New Jersey wines. The tax revenue annually collected from the sales and use tax collected on certain retail sales of wine produced at a winery in this State, including wine sold in bottles or other containers and sold in the ordinary course of business for consumption by the glass on a vendor's business premises, will be credited to the "New Jersey Wine Promotion Account" in the Department of Agriculture. The annual appropriation of this revenue will be used by the Secretary of Agriculture for research and development concerning the viticultural and wine-making processes in the State and for the promotion of New Jersey wine, consistent with the recommendations of the New Jersey Wine Industry Advisory Council. The dedication and separate record keeping requirements for New Jersey produced wine will not apply to the sales tax on sales of wine by any vendor that regularly and principally provides meals to its customers through kitchen and dining facilities.