Buying Wine Tax-Free In Lakewood, Passaic, or anywhere else in New Jersey.
Here is a way to save a few bucks at a kiddush. Or if a Shul wants to buy wine for members of the kehilla. Below is a copy-paste of New Jersey law.
CAN A RETAIL LICENSEE SELL WINE DIRECTLY TO A CHURCH OR SYNAGOGUE FOR
Yes, but the sale price must not be below cost. Additionally, no church or synagogue can then re-sell such
wine to its parishioners since it would be a sale of alcoholic beverages without a license. (See “Cost”
and “Sales Tax.”)
WHEN IS A RETAIL LICENSEE REQUIRED TO COLLECT SALES TAX?
As of July 1, 1990, all retail sales of alcoholic beverages are subject to New Jersey sales and use tax. This
includes package goods as well as alcoholic beverages sold for on-premises consumption. The tax is on all
types of alcoholic beverages. The tax is generally charged on all retail purchases. However, some parties
may be exempt (non-profit organizations, i.e., churches). In those cases, certain permits must be presented
and recorded. For the correct procedure, the licensee should contact the Division of Taxation.