What are my responsibilities when selling alcoholic beverages?
Aside from collecting sales tax on all sales of alcoholic beverages, you must also possess a liquor permit granted by the Division of Liquor Control. You must obtain a vendor's license in the same name as that appearing on the liquor permit. However, if you are selling alcoholic beverages under a liquor permit owned by another vendor while trying to get the permit transferred, you must report all of your sales and tax activity under the vendor's license held by the liquor permit holder. Once the liquor permit transfers to your name, you should begin reporting sales and tax activity under your vendor's license number.
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