Compilation of Rules and Regulations of the State of Georgia
Department 560 - RULES OF DEPARTMENT OF REVENUE
Chapter 560-2 - ALCOHOL AND TOBACCO DIVISION
Subject 560-2-11 - HOTELS, CHARITABLE EVENTS & REAPS
Rule 560-2-11-.03 - Charitable Auctions; Wine

Universal Citation: GA Rules and Regs r 560-2-11-.03

Current through Rules and Regulations filed through September 23, 2024

(1) Bona fide nonprofit charitable and civic organizations desiring to sell Wine at auction may apply for a temporary special use permit authorizing the organization to auction Wine in unbroken Packages for consumption off premises only for a period not to exceed three (3) days.

(a) Applications must be submitted using the Georgia Tax Center, accessible through the Department's website. Applications for the temporary special use permit for Wine auctions must include the following:
1. A copy of an official document, such as nonprofit certification by the Internal Revenue Service or constitution and by-laws of the organization, or a corporate charter, which clearly states the purpose of the organization; and

2. A letter of authorization or a local permit issued for the event from local governing authorities.

(2) Unlicensed individuals, licensed Retailers, and licensed Wholesalers shall be authorized to make donations of Alcoholic Beverages to a nonprofit organization to be sold at an auction permitted under this Rule, provided that the Alcoholic Beverages were obtained through proper distribution channels and all applicable state and local taxes have been paid or will be paid.

(a) Alcoholic Beverages may not be donated to a nonprofit charitable or civic organization unless the organization has the appropriate state special use temporary permit provided for under this Rule.

(b) The amount of Wine donated under paragraph (2) shall not exceed the amount necessary for the event for which a permit has been obtained.

(3) The nonprofit charitable or civic organization holding a temporary special use permit for Wine auctions under this Rule may ship or otherwise transport donated Wine to the location specified in the temporary special use permit for Wine auctions. This paragraph (3) only applies to Wine donated by a person who does not currently hold a license that has been issued by the Department pursuant to this Title or Wine donated by a Georgia licensed Retailer.

(4) Prior to the commencement of the event for which a temporary special use permit for Wine auctions has been issued under this Rule, the nonprofit charitable or civic organization shall furnish to the Department through the Georgia Tax Center a detailed inventory of the Wine to be auctioned, which shall include the following information:

(a) The name, address, telephone number, and Taxpayer Identification Number of any person furnishing Wine for the event; and

(b) The type, Brand, Brand Label, and quantity of each Wine to be sold at auction.

(5) Georgia excise tax is due on all donated Wine.

(a) In the event the nonprofit charitable or civic organization cannot verify that Georgia excise tax for the Wine was previously paid to the Department within ten (10) days of the conclusion of the permitted event, the nonprofit or charitable civic organization shall pay to the Department the appropriate excise tax as required by law on Form ATT-75 or its equivalent in the Georgia Tax Center, as provided by the Department.

(6) At the request of a nonprofit charitable or civic organization that holds a temporary special use permit for Wine auctions under this Rule, Manufacturers, Brokers, Importers, Shippers, and Wholesalers may donate services to the organization by having permitted Representatives provide product information during the event.

(7) Provided a temporary special use permit for Wine Auctions has been issued to a nonprofit charitable or civic organization, the organization shall be considered the same as any other Licensee and subject to all laws, rules, and regulations under this Title.

(8) Nothing shall prohibit cash donations by Licensees under Title 3 of the Code to charitable and civic organizations provided that such donations are unconditional and not related to the purchase of a particular Brand or Brand Label of Alcoholic Beverage.

(9) No more than six (6) temporary special use permits for Wine auctions may be issued to an organization in any one calendar year.

O.C.G.A. §§ 3-2-2, 3-9-4, 48-2-12.

Disclaimer: These regulations may not be the most recent version. Georgia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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