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 560-2-3 - RETAILER/RETAIL CONSUMPTION DEALER
Rule 560-2-3-.08 - Retailer Purchase from Licensed Wholesaler; No Sales Below Purchase Price; Penalty for Violation

Universal Citation: GA Rules and Regs r 560-2-3-.08

Current through Rules and Regulations filed through September 23, 2024

(1) Retailers and Retail Consumption Dealers shall only buy, arrange to buy, or in any way effect the transfer of, any Alcoholic Beverages from a licensed Wholesaler.

(2) All sales made by Wholesalers to licensed Retailers shall be bona fide sales transactions from the Wholesaler to the licensed Retailer.

(3) No Retailer shall sell Alcoholic Beverages for less than the cost for which the Alcoholic Beverages were purchased from a licensed Wholesaler, as evidenced by the Wholesaler's invoice.

(a) The Department shall consider the totality of the invoice as evidence of the cost for which the Alcoholic Beverages were purchased;

(b) For the purposes of auditing, the Department shall calculate the cost of an Alcoholic Beverage by applying to the Brand cost any:

1. Free Alcoholic Beverages; and/or

2. Cash discounts.

(4) Failure to comply with this Rule shall be cause for revocation of the licenses of all licensed Wholesalers and Retailers involved.

O.C.G.A. §§ 3-2-2, 3-2-6, 3-4-26, 3-5-26, 3-5-27, 3-6-25, 48-2-12.

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