New Jersey A 2997: Excludes from gross income tax value of prizes or awards won in athletic competition in Olympic Games.

Bill Text

A2997 

ASSEMBLY, No. 2997 

STATE OF NEW JERSEY

222nd LEGISLATURE

� 

PRE-FILED FOR INTRODUCTION IN THE 2026 SESSION

Sponsored by:

Assemblyman ERIK PETERSON

District 23 (Hunterdon, Somerset and Warren)

SYNOPSIS

���� Allows wineries that produce more than 250,000 
gallons per year to directly ship certain wines to consumers.

CURRENT VERSION OF TEXT 

���� Introduced Pending Technical Review by Legislative 
Counsel.

�� 

An Act concerning direct shipment of wine and amending R.S.33:1-10.

���� Be It 
Enacted by the Senate and General Assembly of 
the State of New Jersey:

���� 1.��� R.S.33:1-10 is amended to read as follows:

���� 33:1-10.����� Class A licenses 
shall be subdivided and classified as follows:

���� Plenary brewery license.� 1a.������ The 
holder of this license shall be entitled, subject to rules and regulations, to 
brew any malt alcoholic beverages and to sell and distribute his products to 
wholesalers and retailers licensed in accordance with this chapter, and to sell 
and distribute without this State to any persons pursuant to the laws of the 
places of such sale and distribution, and to maintain a warehouse; provided, 
however, that the delivery of this product by the holder of this license to 
retailers licensed under this title shall be from inventory in a warehouse 
located in this State which is operated under a plenary brewery license.� The 
fee for this license shall be $10,625.

���� Limited brewery license.� 1b.������ The 
holder of this license shall be entitled, subject to rules and regulations, to 
brew any malt alcoholic beverages in a quantity to be expressed in said 
license, dependent upon the following fees and not in excess of 300,000 barrels 
of 31 fluid gallons capacity per year and to sell and distribute this product 
to wholesalers and retailers licensed in accordance with this chapter, and to 
sell and distribute without this State to any persons pursuant to the laws of 
the places of such sale and distribution, and to maintain a warehouse; 
provided, however, that the delivery of this product by the holder of this 
license to retailers licensed under this title shall be from inventory in a 
warehouse located in this State which is operated under a limited brewery license.� 
The holder of this license shall be entitled to sell this product at retail to 
consumers on the licensed premises of the brewery for consumption on the 
premises, but only in connection with a tour of the brewery, or for consumption 
off the premises in a quantity of not more than 15.5 fluid gallons per person, 
and to offer samples for sampling purposes only pursuant to an annual permit 
issued by the director. The holder of this license shall not sell food or 
operate a restaurant on the licensed premises.� The fee for this license shall 
be graduated as follows:

���� to so brew not more than 
50,000 barrels of 31 liquid gallons capacity per annum, $1,250;

���� to so brew not more than 
100,000 barrels of 31 fluid gallons capacity per annum, $2,500;

���� to so brew not more than 
200,000 barrels of 31 fluid gallons capacity per annum, $5,000;

���� to so brew not more than 
300,000 barrels of 31 fluid gallons capacity per annum, $7,500.

���� For the purposes of this 
subsection, "sampling" means the selling at a nominal charge or the 
gratuitous offering of an open container not exceeding four ounces of any malt 
alcoholic beverage.� For the purposes of this subsection, "product" 
means any malt alcoholic beverage that is produced on the premises licensed 
under this subsection.

���� Restricted brewery license.� 1c.�� The 
holder of this license shall be entitled, subject to rules and regulations, to 
brew any malt alcoholic beverages in a quantity to be expressed in such license 
not in excess of 10,000 barrels of 31 gallons capacity per year.� 
Notwithstanding the provisions of R.S.33:1-26, the director shall issue a 
restricted brewery license only to a person or an entity which has identical 
ownership to an entity which holds a plenary retail consumption license issued 
pursuant to R.S.33:1-12, provided that such plenary retail consumption license 
is operated in conjunction with a restaurant regularly and principally used for 
the purpose of providing meals to its customers and having adequate kitchen and 
dining room facilities, and that the licensed restaurant premises is 
immediately adjoining the premises licensed under this subsection. The holder 
of this license shall be entitled to sell or deliver the product to that 
restaurant premises.� The holder of this license also shall be entitled to sell 
and distribute the product to wholesalers licensed in accordance with this 
chapter.� The fee for this license shall be $1,250, which fee shall entitle the 
holder to brew up to 1,000 barrels of 31 liquid gallons per annum. The licensee 
also shall pay an additional $250 for every additional 1,000 barrels of 31 
fluid gallons produced.� The fee shall be paid at the time