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

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

   1. (a) "Dessert and Table" Wines as defined by the Act;
   2. (b) Manufactured by the applicant;
   3. (c) Registered with the Department prior to shipping; and
   4. (d) Unassigned or are Brands already assigned to a Wine Wholesaler.

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

   1. (a) The shipping package is marked according to the Act;
   2. (b) The age of the party ordering the Wine is verified by the appropriate documentation as specified in the Act;
   3. (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;
   4. (d) The licensee files all appropriate forms as prescribed by the Commissioner and state law; and
   5. (e) The licensee maintains a copy of all invoices for Wine shipped to Georgia consumers for three (3) years from the date of invoice.

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

History. 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Repealed: F. May 5, 1982; eff.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Repealed: New Rule entitled "Wine Special Order Shipper" adopted.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.