Allows certain winery licensees to also hold plenary retail consumption licenses and operate restaurants; excludes land used for sale of alcohol under plenary retail consumption license from farmland tax assessment.

This bill allows winery license holders (plenary or farm winery) to also operate a restaurant with a plenary retail consumption license, but only if the restaurant is directly attached to the winery and meets food service requirements. It adds a $1,250 annual fee for wineries holding both licenses. The bill also excludes land used for alcohol sales under the retail license from farmland tax assessments, benefiting property owners who operate winery-adjacent restaurants. These changes directly affect winery businesses and restaurant operators seeking combined alcohol retail and dining licenses in New Jersey.