Home/New Jersey/Statutes/Title 54: TAXATION/§ 54:43-3
New Jersey Statutes

§ 54:43-3 — Tax to be paid but once

New Jersey § 54:43-3
JurisdictionNew Jersey
Title 54TAXATION

This text of New Jersey § 54:43-3 (Tax to be paid but once) is published on Counsel Stack Legal Research, covering New Jersey primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
N.J. Stat. Ann. § 54:43-3 (2026).

Text

Nothing in this subtitle shall require the payment of such tax more than once on any alcoholic beverages sold within this state.

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Nearby Sections

10
§ 54:43-1
Tax rates.
§ 54:43-1.1
Deposit of tax collected in Alcohol Education, Rehabilitation and Enforcement Fund
§ 54:43-1.2
Rules, regulations
§ 54:43-1.3
Allocation of amounts collected.
§ 54:43-2
No tax on beverages shipped out of state; exception
§ 54:43-2.1
Army or Navy personnel organizations, sales to not taxable
§ 54:43-3
Tax to be paid but once
§ 54:43-4
Sale of alcoholic beverage warehouse receipts not taxable sales
§ 54:43-5
Cancellation of sale or destruction of alcoholic beverages; credit or refund of tax
§ 54:43-6
Tax upon alcoholic beverages involved in illegal acts; persons liable; estimate of tax liability; other provisions invoked
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Bluebook (online)
New Jersey § 54:43-3, Counsel Stack Legal Research, https://law.counselstack.com/statute/nj/54/54%3A43-3.