Bill Text: NJ S2413 | 2020-2021 | Regular Session | Introduced
Bill Title: Concerns delivery and sale of alcoholic beverages during declared state of emergency; requires ABC director to notify licensees of certain tax exemptions during emergency.
Spectrum: Moderate Partisan Bill (Republican 8-2)
Status: (Introduced - Dead) 2020-05-14 - Substituted by A3966 (ACS) [S2413 Detail]
Download: New_Jersey-2020-S2413-Introduced.html
Sponsored by:
Senator VIN GOPAL
District 11 (Monmouth)
SYNOPSIS
Concerns delivery and sale of alcoholic beverages during declared state of emergency; exempts alcohol used by distillery in production of hand sanitizer from alcoholic beverage tax.
CURRENT VERSION OF TEXT
As introduced.
An Act concerning the delivery and sale of alcoholic beverages during a state of emergency.
Be It Enacted by the Senate and General Assembly of the State of New Jersey:
1. As used in this act:
"Craft manufacturer license" means a plenary winery license, farm winery license, out-of-State winery license, limited brewery license, cidery and meadery license, and craft distillery license issued pursuant to R.S.33:1-10.
"Retail consumption license or permit" means a plenary retail consumption license, plenary retail consumption license used in connection with a hotel or motel, or seasonal retail consumption license issued pursuant to R.S.33:1-12 or a concessionaire permit issued pursuant to Title 33 of the Revised Statutes that authorizes the sale of all alcoholic beverages for consumption on the licensed premises.
"State of emergency" means the state of emergency declared by the Governor pursuant to Executive Order No. 103 of 2020 in response to the COVID-19 pandemic.
2. a. Notwithstanding the provisions of R.S.33:1-12 or any other law to the contrary, the holder of a retail consumption license or permit shall be entitled to:
(1) sell any alcoholic beverages on the licensed premises in original containers or in other closed and sealed containers for consumption off the licensed premises during a state of emergency; and
(2) deliver, by common carrier or otherwise, any alcoholic beverages to the residence of a consumer within this State who is 21 years of age or older in original containers or in other closed and sealed containers for consumption off the licensed premises during a state of emergency.
b. Distilled alcoholic beverages sold or delivered in closed and sealed containers pursuant to this section may be mixed or blended with other alcoholic or nonalcoholic beverages.
c. Any container in which alcoholic beverages are sold or delivered pursuant to this section shall be affixed with a tamper evident seal and may be of any size, except that containers, other than original containers, in which any distilled alcoholic beverages are sold or delivered pursuant to this section, whether or not mixed or blended with other beverages, shall have a maximum capacity of 16 fluid ounces.
3. a. Notwithstanding the provisions of R.S.33:1-10 or any other law to the contrary, the holder of a craft manufacturer license shall be entitled to deliver, by common carrier or otherwise, the licensee's products to the residence of a consumer within this State who is 21 years of age or older in original containers for personal consumption and not for resale during a state of emergency.
b. Nothing in this section shall be construed to limit or otherwise affect sales or delivery privileges otherwise established by statute, rule, or regulation for any license issued pursuant to R.S.33:1-10.
4. a. The privileges established pursuant to sections 2 and 3 of this act shall remain in effect until the: (1) date of expiration, termination, or rescission of any executive or administrative orders issued by the Governor or Commissioner of Health establishing coronavirus-related occupancy or customer seating restrictions applicable to licensed premises; or (2) the first day of the seventh month following the date on which the Governor declares that the state of emergency has ended, whichever date occurs later.
b. Notwithstanding any provision of the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.), the director may adopt rules, issue special rulings, or establish guidelines regarding the sale or delivery of alcoholic beverages authorized pursuant to this act.
5. a. As used in this section, "exemption period" means the period of time during the state of emergency as defined by this act and any extension thereof.
b. The tax imposed pursuant to the "Alcoholic Beverage Tax Law," R.S. 54:41-1 et seq. shall not apply to the sale or delivery of alcohol used by a distillery in the production of hand sanitizer for the duration of the exemption period.
c. A distillery shall be entitled to a refund for the alcoholic beverage tax paid on alcohol used by the distillery in the production of hand sanitizer during the exemption period. The application for a refund shall be submitted to the Division of Taxation in the Department of the Treasury, in a form and manner as prescribed by the Director of the Division of Taxation.
d. Notwithstanding any provision of the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.) to the contrary, the Director of the Division of Taxation in the Department of the Treasury is authorized to adopt immediately upon filing with the Office of Administrative Law rules and regulations necessary to implement this section, which rules and regulations shall be effective for a period not to exceed 360 days following the date of filing and may thereafter be amended, adopted, or readopted by the director in accordance with the requirements of P.L.1968, c.410 (C.52:14B-1 et seq.).
6. This act shall take effect immediately and shall expire on: (a) the date of expiration, termination, or rescission of any and all executive or administrative orders issued by the Governor or Commissioner of Health establishing coronavirus-related occupancy or customer seating restrictions applicable to licensed premises; or (b) the first day of the seventh month following the date on which the Governor declares that the state of emergency has ended, whichever date occurs later.
STATEMENT
This bill allows for the sale and delivery of alcoholic beverages by the holders of certain retail consumption licenses and concessionaire permits during the state of emergency declared by the Governor pursuant to Executive Order No. 103 of 2020 in response to the COVID-19 pandemic. In addition, the bill allows certain alcoholic beverage manufacturers to deliver, by common carrier or otherwise, their products to the residences of consumers in original containers or any closed and sealed container during the state of emergency.
Under the bill, the holder of plenary retail consumption licenses, hotel or motel licenses, seasonal retail consumption licenses, or concessionaire permits, generally issued to bars and restaurants, would be permitted to sell and deliver alcoholic beverages in original containers or any closed and sealed container for consumption off the licensed premises during the state of emergency. In addition, the holder of a limited brewery license, plenary winery license, farm winery license, out-of-State winery license, cidery and meadery license, or craft distillery license would be permitted to deliver the licensee's products in original containers for consumption off the licensed premises during the state of emergency.
The bill also temporarily allows the holder of retail consumption license or concessionaire permit to sell cocktails for off-premises consumption. Specifically, distilled alcoholic beverages sold by the holder of a retail consumption license or concessionaire permit in a closed and sealed container may be mixed or blended with other alcoholic or nonalcoholic beverages. The bill requires distilled alcoholic beverages, whether or not mixed with other beverages, to be delivered or sold in closed and sealed containers that hold not more than 16 fluid ounces. Any other alcoholic beverage may be sold or delivered in containers of any size. The closed and sealed containers are to be affixed with a tamper evident seal.
Finally, the bill exempts from the alcoholic beverage tax, alcohol used by a distillery in the sale, delivery, and production of hand sanitizer during a state of emergency and allows refunds for those distilleries that have paid the tax on alcohol used by the distillery in the production of hand sanitizer during the state of emergency.
This temporary enactment has an effective date that expires six months following the date: (1) on which the state of emergency has ended; or (2) on which the coronavirus-related occupancy or customer seating restrictions no longer apply to these licensed premises, whichever date occurs later.
