Rule 560-2-15-.02. Federal Instrumentality as First Purchaser

1. (1) The tax imposed by the Act is an excise tax levied upon the first sale, use, or possession of Alcoholic Beverages in Georgia, and where a federal instrumentality is the first purchaser, the transaction is not taxable.
2. (2) Federal instrumentalities who wish to sell Alcoholic Beverages to authorized patrons in quantities in excess of those authorized by O.C.G.A. § 3-3-8 for use and consumption outside the boundaries of the federal instrumentality are authorized to purchase tax-paid Alcoholic Beverages from licensed Georgia Wholesalers; however, no refund of the tax may be made on such transactions.

Authority: O.C.G.A. §§ 3-2-2, 48-2-12.

History. Original Rule entitled "Definitions" was filed as Emergency Rule 560-2-15-0.3-.02 on December 27, 1978, having become effective December 22, 1978, the date of adoption, to remain in effect for a period of 120 days or until the adoption of a permanent Rule superseding this Emergency Rule, as specified by the Agency.

Amended: Permanent Rule of the same title adopted superseding Emergency Rule 560-2-15-0.3-.02 . Filed February 23, 1979; effective March 15, 1979.

Amended: Rule repealed. Filed August 22, 1980; effective September 11, 1980.

Amended: New Rule entitled "Federal Instrumentality as First Purchaser" adopted. F. Oct. 1, 2010; eff. Oct. 21, 2010.

Amended: F. May 31, 2023; eff. June 20, 2023.