The NJ Division of Alcoholic Beverage Control has announced that a special permit is no longer required to import alcoholic beverages into New Jersey for personal use. However, the NJ Alcoholic Beverage Tax will still apply.
When importing alcoholic beverages into New Jersey, individuals must submit specific information via email to joseph.nocella@treas.nj.gov. After submission, the Division of Taxation will determine the taxes owed and respond with the amount due.
New Jersey residents are also subject to NJ Use Tax in addition to the Alcoholic Beverage Tax. This tax rate, effective since January 1, 2018, is 6.625% and applies to both the cost of the alcoholic beverages and shipping expenses.
Currently, online payment options are not available. Payments for both taxes must be made separately using a check or money order payable to "NJ Division of Taxation." These payments should be mailed to:
NJ Division of Taxation
Alcoholic Beverage Tax Section
PO Box 187, 7th Floor
Trenton, NJ 08695-0187
