Ga. Comp. R. & Regs. R. 560-2-9-.02 - Wine Special Order Shipper

(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.

Notes

Ga. Comp. R. & Regs. R. 560-2-9-.02

O.C.G.A. §§ 3-2-2, 3-2-3, 3-6-1, 48-2-12.

Original Rule entitled "Non-Taxation of Federal Instrumentalities; Rights and Jurisdiction Over Distilled Spirits" adopted. F. and eff. June 30, 1965. Repealed: F. May 5, 1982; eff. May 25, 1982. Amended: New Rule entitled "Persons Authorized to Hold Hearings; Authority of Hearing Officer" adopted. F. June 4, 1987; eff. June 24, 1987. Repealed: New Rule entitled "Wine Special Order Shipper" adopted. F. Oct. 1, 2010; eff. Oct. 21, 2010. Amended: F. May 31, 2023; eff. June 20, 2023.