A Beverage Tax Bond is a type of surety bond required by certain New Jersey businesses that sell, manufacture, import or warehouse beer, wine, liquor or other alcoholic beverages. The bond is mandated pursuant to the provisions of Title 33, Intoxicating Liquors, of the Revised Statutes of the State of New Jersey and the obligee is the Treasurer of the State of New Jersey. The surety bond covers the principal's licensing obligations to file reports, pay taxes relating to sales or deliveries made during the license period, comply with the provisions of Subtitle 8, of Title 54, Taxation, of the Revised Statutes of the State of New Jersey as amended and supplemented, and adhere to the rules and regulations of the New Jersey Director of the Division of Taxation.
