Rutgers Law

New Jersey Statutes, Title: 40, MUNICIPALITIES AND COUNTIES

    Chapter 48c: Imposition of taxes

      Section: 40:48c-3: Definitions

           As used in this article:

(a) "alcoholic beverages" means liquors, wines, sparkling wines, and vermouth;

(b) "liquors" means all distilled or rectified spirits, alcohol, brandy, whisky, rum, gin and all similar distilled alcoholic beverages including all dilutions and mixtures of one or more of the foregoing, such as liqueurs, cordials, and similar compounds, having an alcoholic content of 1/2 of 1\% or more by volume.

(c) "wines" means all wines whether known as "dry wines," "sweet wines," "still wines," or "fortified wines" and any artificial or imitation wine or compound sold as wine, and any fruit juice containing 1/2 of 1\% or more of alcohol by volume, and any other beverage containing alcohol produced by the fermentation of the natural sugar content of fruits or other agricultural products containing sugar, which beverage contains 1/2 of 1\% or more of alcohol by volume, but shall not mean or include vermouth, or cider containing less than 3 2/10 \% of alcohol by volume.

(d) "sparkling wines" means champagne and other effervescent wine charged with carbon dioxide, whether artificially or as the result of secondary fermentation of the wine within the container.

(e) "vermouth" means any compound made by the mixture of extracts from macerated aromatic flavoring materials with wines and manufactured in such manner that the product possesses the taste, aroma, and characteristics generally attributed to vermouth.

(f) "taxpayer" means a person chargeable with the payment of the tax imposed pursuant to an ordinance enacted pursuant to the authority of this article.

L.1970, c. 326, s. 3, eff. Dec. 23, 1970.



This section added to the Rutgers Database: 2012-09-26 13:37:52.

Older versions of 40:48c-3 (if available):

Court decisions that cite this statute: CLICK HERE.