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 560-2-9 - WINE
Rule 560-2-9-.02 - Wine Special Order Shipper

Universal Citation: GA Rules and Regs r 560-2-9-.02

Current through Rules and Regulations filed through September 23, 2024

(1) An applicant for a Wine Special Order Shipping License shall have an approved Federal Basic Permit prior to submitting its application to the Department.

(2) The Wine Special Order Shipping License will allow a Wine manufacturer to ship Wines into Georgia directly to consumers that are:

(a) "Dessert and Table" Wines as defined by the Act;

(b) Manufactured by the applicant;

(c) Registered with the Department prior to shipping; and

(d) Unassigned or are Brands already assigned to a Wine Wholesaler.

(3) A licensee acting under this Rule shall ensure that:

(a) The shipping package is marked according to the Act;

(b) The age of the party ordering the Wine is verified by the appropriate documentation as specified in the Act;

(c) The licensee is registered with the state for a sales tax number, and the licensee is collecting and remitting all required state and local tax in accordance with the Code and these Regulations;

(d) The licensee files all appropriate forms as prescribed by the Commissioner and state law; and

(e) The licensee maintains a copy of all invoices for Wine shipped to Georgia consumers for three (3) years from the date of invoice.

O.C.G.A. §§ 3-2-2, 3-2-3, 3-6-1, 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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