Ga. Comp. R. & Regs. R. 560-2-11-.03 - Charitable Auctions; Wine
(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.
Notes
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