Location via proxy:   [ UP ]  
[Report a bug]   [Manage cookies]                

Adopted Regulations ATD 2022-002

Download as pdf or txt
Download as pdf or txt
You are on page 1of 110

RULES

OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-1
ORGANIZATION

TABLE OF CONTENTS
560-2-1-.01 Organization
560-2-1-.02 Repealed
560-2-1-.03 Personnel of Department Prohibited From Dealing in Alcoholic Beverages;
Exception
560-2-1-.04 Restriction on Law Enforcement Agents
560-2-1-.05 Retention of Weapon and Badge Upon Retirement

Rule 560-2-1-.01 Organization


(1) The Rules and Regulations and Forms contained in this Chapter are promulgated pursuant
to authority contained in the Act.
(2) All words and terms are used as defined by the Act unless otherwise defined or unless the
context in which such words or terms are used clearly indicate that they shall be given their
usual and ordinary meaning.
(3) The Alcohol and Tobacco Division of the Department of Revenue is responsible to the
Commissioner for proper administration of the Act.

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

Rule 560-2-1-.02 Repealed

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

Rule 560-2-1-.03 Personnel of Department Prohibited From Dealing in Alcoholic


Beverages; Exception
(1) Employees of the Alcohol and Tobacco Division, the Compliance Division, the Audits
Division and the Taxpayer Services Division of the Department are prohibited from
employment within the Alcoholic Beverage industry.
(2) Employees in other Divisions of the Department may be employed within the Alcoholic
Beverage industry when such employment would pose no conflict of interest or

1
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-1
ORGANIZATION

interference with the employee's performance of his or her duties as an employee of the
Department.
(3) Any employee of the Department desiring employment within the Alcoholic Beverage
industry shall first obtain written approval for such employment from the Department.

Authority: O.C.G.A. §§ 3-2-2, 3-2-30, 48-2-12.

Rule 560-2-1-.04 Restriction on Law Enforcement Agents


No license, permit or registration shall be issued or recorded which will permit or entitle any person
who is a law enforcement agent of the United States or of Georgia or of any county or municipality
of the State to engage in or derive remuneration or profit from the operation of any businesses
regulated under the Act.

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

Rule 560-2-1-.05 Retention of Weapon and Badge Upon Retirement


(1) Upon service retirement from the Department under honorable conditions, a special agent
or enforcement officer who has accumulated a minimum of twenty-five (25) years of
service as a law enforcement officer with the Department will be eligible to retain his or
her Department-issued handgun, badge, and a "retired" Department Identification Card as
part of their compensation.
(2) When a special agent or a sworn enforcement officer separates from the Department as a
result of disability arising in the line of duty in performance of official duties, the special
agent or enforcement officer will be eligible to retain his or her weapon, badge and a
"disability" Department Identification Card as part of their compensation. The term
"disability" shall mean an impairment that prevents a person from working as a law
enforcement officer.
(3) A special agent or enforcement officer who is eligible to retain his or her weapon, badge,
and "retired" or “disability” Department Identification Card shall file a request in writing
with the Commissioner as soon as the date of separation is known. The request shall include
the law enforcement officer’s or special agent's full name, Employee Identification
Number, Social Security Number, badge number(s), the make, model and serial number of
the weapon, dates of creditable service, and residential address. If available at the time of

2
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-1
ORGANIZATION

application, a copy of the qualifying retirement or disability documentation shall also be


attached to the request.
(4) The Commissioner shall evaluate the conditions of departure prior to approving or denying
the request. The request may be denied if:
(a) The special agent or enforcement officer does not have twenty-five (25) years of
creditable service at time of retirement;
(b) The special agent or enforcement officer does not retire under honorable conditions;
(c) The special agent or enforcement officer separates from the Department for reasons
other than retirement or disability arising out of performance of official duties;
(d) The employee is approved for disability retirement for reasons of mental instability;
(e) The employee is separated from the Department pending a disciplinary action; or
(f) The issuance of the firearm would be deemed contrary to the public safety and
welfare.
(5) The Commissioner shall keep all approved requests and such other documentation as may
be required concerning disposal of the weapon, badges, and Department Identification Card
on file in perpetuity.
(6) The Commissioner shall not be responsible for any liability associated with providing such
weapon to the special agent or enforcement officer pursuant to Title 3 and Title 48.
(a) The Commissioner shall not be responsible for the continued training or
qualification of the special agent or enforcement officer with the weapon provided
pursuant to Title 3 and Title 48.

Authority: O.C.G.A. §§ 3-2-2, 3-2-30, 48-2-12.

3
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-2
GENERAL PROVISIONS

TABLE OF CONTENTS
560-2-2-.01 Definitions
560-2-2-.03 Bonds
560-2-2-.04 Display of License
560-2-2-.05 Monthly Report; Remittance of Taxes
560-2-2-.06 Initial Applications; Temporary Permits Authorized; Conditions of Issuance
560-2-2-.07 Certain Requirements for Licensees Upon Suspension of Alcohol License
560-2-2-.09 Failure to Comply with Tax Laws
560-2-2-.10 Ownership Interest; Change or Transfer of Ownership
560-2-2-.11 Restrictions for Employees of Manufacturers, Shippers, Importers, Brokers, Joint
Registrants or Wholesalers
560-2-2-.13 Refunds; Discounts; Gifts; All Sales Final
560-2-2-.14 Coupons and Rebates
560-2-2-.15 Inspection of Licensed Premises and Records
560-2-2-.16 Emergency Movement of Alcoholic Beverages - General Provisions
560-2-2-.17 Trade Practices - Inventory Sets and Resets; Notification
560-2-2-.18 Trade Practices - Point-of-Sale Advertising
560-2-2-.19 Trade Practices - Promotional Items and Marketing Events
560-2-2-.20 Promotional Events
560-2-2-.21 Prohibited Advertising
560-2-2-.22 Trade Show
560-2-2-.23 Sales Invoice Requirements for Manufacturers, Shippers, Importers, Brokers and
Wholesalers
560-2-2-.25 Sales to Minors; Exceptions
560-2-2-.27 Violations; Unlawful Activities
560-2-2-.28 Other Alcoholic Beverages Prohibited
560-2-2-.29 Furnishing Alcoholic Beverages When Sale Not Permitted; Prohibited
560-2-2-.30 Non-Registered Brands
560-2-2-.31 Dishonored Payments
560-2-2-.32 Notification of Disciplinary Action
560-2-2-.33 Termination of Business and Refunds on Close-Out Inventory
560-2-2-.34 Product Recall
560-2-2-.35 Special Use Permits
560-2-2-.67 Special Events on the Premises of a Licensed Manufacturer or Wholesaler

Rule 560-2-2-.01 Definitions


(1) As used in these Regulations:

1
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-2
GENERAL PROVISIONS

(a) "Act" means the Georgia Alcoholic Beverage Code as amended.


(b) "Alcohol" means ethyl alcohol, hydrated oxide of ethyl, or spirits of Wine, from
whatever source or by whatever process produced.
(c) "Alcoholic Beverage" means and includes all Alcohol, Distilled Spirits, Malt
Beverage, Wine, or Fortified Wine intended for human consumption.
(d) "Alcohol Type" means the various Alcohol products within the categories of
Alcoholic Beverages such as bourbon, gin and vodka for Distilled Spirits,
chardonnay and pinot noir for Wine and lager and ale for Malt Beverages.
(e) "Brand" means any word, name, group of letters, symbols or combination thereof
that is used to identify a specific Distilled Spirit, Malt Beverage, Wine, or other
Alcoholic Beverage product and which is used to distinguish that product from
other Alcoholic Beverage products.
(f) "Brand Label" means any distinctive labeling characteristics of an Alcoholic
Beverage product associated with a Brand including, without limitation, trade
name, trademark, trade dress, colors, packaging, Alcohol Type designation, or
design. A Brand may have more than one Brand Label associated with such Brand.
A difference in packaging container size alone is not considered a new or different
Brand or Brand Label.
(g) "Broker" means any person who purchases or obtains an Alcoholic Beverage
from an Importer, distillery, brewery, or winery and sells the Alcoholic Beverage
to another Broker, Importer, or Wholesaler without having custody of the Alcoholic
Beverage or maintaining a stock of the Alcoholic Beverage.
(h) "Carrier" means any person whose business is to transport goods or people while
acting in the capacity as common, private, or contract transporter of a product using
its facilities or those of other carriers.
(i) "Commissioner" means the state revenue commissioner, or the
Commissioner's designated agent or representative.
(j) "Consular Officer" means a career consular officer who is a national of the
sending country assigned to a consular post in Georgia for the exercise of consular
functions, and whose sending country is a contracting party to the multilateral
consular convention referred to in Rule 560-2-15-.06 or another treaty with the
United States of similar import.

2
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-2
GENERAL PROVISIONS

(k) "Consular Post" means any consulate-general, consulate, vice-consulate or


consular agency.
(l) "County or Municipality" means a political subdivision of this state as defined by
law and includes any form of political subdivision consolidating a county with one
or more municipalities.
(m) "Department" means the Georgia Department of Revenue.
(n) "Denatured Alcohol" means a type of Alcohol to which denaturants have been
added in order to render the Alcohol unfit for beverage purposes or internal human
medicinal use.
(o) "Denaturants" means materials authorized for use pursuant to Chapter 1 of Title 27
of the Code of Federal Regulations.
(p) "Distilled Spirits" means any Alcoholic Beverage obtained by distillation or
containing more than twenty-four percent (24%) Alcohol by volume,
including, but not limited to, all Fortified Wines.
(q) "Family or Immediate Family" means any person related to a Manufacturer,
Shipper, Importer, or Broker within the first degree of consanguinity and
affinity as computed according to the canon law.
(r) "Flavored Malt Beverage" means any Malt Beverage containing flavors and other
non-beverage ingredients containing Alcohol. Except as provided by paragraph
(r)1. below, no more than 49% of the overall Alcohol content may be derived
from the addition of flavors and other non-beverage ingredients containing Alcohol.
1. In the case of Malt Beverages with an Alcohol content of more than six
percent (6%) and not exceeding fourteen percent (14%) by volume, no more
than one and a half percent (1.5%) of the volume of the Malt Beverage may
consist of Alcohol derived from added flavors and other non-beverage
ingredients containing Alcohol.
2. A Flavored Malt Beverage shall be deemed a Malt Beverage for purposes
of these Regulations.
(s) "Fortified Wine" means any Alcoholic Beverage containing more than twenty-one
percent (21%) Alcohol by volume made from fruits, berries, or grapes either by
natural fermentation or by natural fermentation with brandy added. The term
includes, but is not limited to, brandy.

3
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-2
GENERAL PROVISIONS

(t) "Fraternal Organization" means any society, order, or supreme lodge, whether
incorporated or not, conducted solely for the benefit of its members and their
beneficiaries and not for profit, operated on the lodge system with a ritualistic form
of work, and having a representative form of government.
(u) "Gallon" or "Wine Gallon" means a United States gallon of liquid measure
equivalent to the volume of 231 cubic inches or the nearest equivalent metric
measurement.
(v) "Georgia Tax Center” is the Department’s electronic filing and payment system,
which includes registration, collection, and licensing for Alcohol. This term shall
include any successor electronic filing and payment system implemented by the
Department.
(w) "Hotel" means any hotel, inn, or other establishment which offers overnight
accommodations to the public for hire.
(x) "Hard Cider" means an Alcoholic Beverage obtained by the fermentation of the
juice of apples, containing not more than six percent (6%) of Alcohol by volume,
including, but not limited to flavored or carbonated cider. For purposes of this
regulation, hard cider shall be deemed a Malt Beverage. This term does not include
"sweet cider."
(y) "Head of a Consular Post" means the Consular Officer charged with the duty of
acting in the capacity of head of the Consular Post to which he or she is assigned.
(z) "Importer" means any person who imports an Alcoholic Beverage into this state
from a foreign country and sells the Alcoholic Beverage to another Importer,
Broker, or Wholesaler and who maintains a stock of the Alcoholic Beverage.
(aa) "Individual" means a natural person.
(bb) "Licensee" means any person who is granted a license or permit by the Department
concerning the manufacturing, brokering, importing, wholesaling, or shipping of
Alcoholic Beverages, or who is licensed as a Retailer or Retail Consumption
Dealer.
(cc) "Malt Beverage" means any Alcoholic Beverage obtained by the fermentation of
any infusion or decoction of barley, malt, hops, or any other similar product, or any
combination of such products in water containing not more than fourteen percent
(14%) Alcohol by volume and including, but not limited to, the Alcohol Types of
ale, porter, brown, stout, lager beer, small beer, and strong beer. This term does not
include sake, also known as Japanese rice wine.

4
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-2
GENERAL PROVISIONS

(dd) "Manufacturer" means any maker, producer, or bottler of an Alcoholic Beverage


and:
1. In the case of Distilled Spirits, any person engaged in distilling, rectifying, or
blending any Distilled Spirits;
2. In the case of Malt Beverages, any brewer; and
3. In the case of Wine, any vintner.
(ee) "Mead Wine" or "Honey Mead" means a fermented Alcoholic Beverage made
from honey that may not contain an Alcoholic content of more than fourteen
percent (14%) by volume or total solids content that exceeds thirty-five (35) degrees
Brix.
(ff) "Military Beer" means Malt Beverages which have been purchased pursuant to
these regulations which are exempt from Georgia excise taxes and which have
been properly identified pursuant to Rules 560-2-15-.03 and 560-2-15-.04.
(gg) "Military Liquors" means Distilled Spirits purchased pursuant to these
regulations which are exempt from Georgia excise taxes and which have been
properly identified pursuant to Rules 560-2-15-.03 and 560-2-15-.04.
(hh) "Military Reservation" means a duly commissioned post, camp, base, or station of
a branch of the armed forces of the United States located on territory within this
state which has been ceded to the United States.
(ii) "Military Wine" means Wine purchased pursuant to these regulations which is
exempt from Georgia excise taxes and which have been properly identified pursuant
to Rules 560-2-15-.03 and 560-2-15-.04.
(jj) "Package" means a bottle, can, keg, barrel, or other original consumer container.
(kk) "Person" means any individual, firm, partnership, cooperative, nonprofit
membership corporation, joint venture, association, company, corporation,
agency, syndicate, estate, trust, business trust, receiver, fiduciary, or other
group or combination acting as a unit, body politic, or political subdivision, whether
public, private, or quasi-public.
(ll) "Place of Business" means the Premises of a licensed Manufacturer, Broker,
Importer, Wholesaler, Retailer or Retail Consumption Dealer described in such
license where Alcohol, or Alcoholic Beverages are manufactured, sold, or offered
for sale.

5
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-2
GENERAL PROVISIONS

(mm) "Premises" means one physically identifiable Place of Business operated by the
same ownership and overall management with only one address registered as a
single Place of Business with the local licensing authority and the State of Georgia.
(nn) "Regulations" means the regulations that are promulgated by the Commissioner
pursuant to the Act.
(oo) "Representative" means a person, employee, agent, independent contractor, or
salesperson with or without compensation from a Licensee, who, acting on behalf
of or at the direction of the Licensee, represents the Licensee to a third-party.
(pp) "Retail Consumption Dealer" means any person who sells Distilled Spirits for
consumption on the premises at retail only to consumers and not for resale.
(qq) "Retailer" means, except as to Distilled Spirits, any person who sells Alcoholic
Beverages, either in unbroken packages or for consumption on the premises,
at retail only to consumers and not for resale. With respect to Distilled Spirits, the
term means any person who sells Distilled Spirits in unbroken packages at retail
only to consumers and not for resale.
(rr) "Routine Hub Transfer" means a simultaneous transfer of Alcoholic Beverage
products from one Wholesaler delivery truck (the hub truck) to another
Wholesaler delivery truck(s) (the spoke truck(s)).
(ss) "Shipper" means any person who ships an Alcoholic Beverage into Georgia from
outside of Georgia.
(tt) "Social Media" means websites and other web-based technology that enable users
to create, share, or exchange information, ideas, messages, and other content.
(uu) "Standard Case" means six (6) containers of 1.75 liters, twelve (12) containers of
750 milliliters, twelve (12) containers of one liter, twenty-four (24) containers
of 500 milliliters, twenty-four (24) containers of 375 milliliters, forty-eight (48)
containers of 200 milliliters, sixty (60) containers of 100 milliliters, or one hundred
twenty (120) containers of 50 milliliters.
(vv) "State" means the State of Georgia.
(ww) "Taxpayer" means any person made liable by law to file a return or to pay tax.
(xx) "Warehouse" means any premises of a Wholesaler, Manufacturer, Importer,
or Shipper other than its registered Place of Business, used for the storage of
Alcoholic Beverages in accordance with the express written approval of the
Commissioner.

6
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-2
GENERAL PROVISIONS

(yy) "Wholesaler" means any person who sells or distributes Alcoholic Beverages to
other licensed Wholesalers, Importers, Retailers, or to Retail Consumption
Dealers.
(zz) "Wine" means any Alcoholic Beverage containing not more than 21 percent (21%)
Alcohol by volume made from fruits, berries, or grapes either by natural
fermentation or by natural fermentation with brandy added.
1. This term includes, but is not limited to, all sparkling wines, champagnes,
combinations of such beverages, vermouths, special natural wines, rectified
wines, other like products and Sake, which is an Alcoholic Beverage
produced from rice.
2. This term does not include cooking wine mixed with salt or other
ingredients so as to render it unfit for human consumption as a beverage.
3. A liquid shall first be deemed to be a “Wine” at that point in the
manufacturing process when it conforms to the definition of “Wine”.

Authority: O.C.G.A. §§ 3-1-2, 3-2-2.

Rule 560-2-2-.03 Bonds


(1) Alcoholic Beverage Licensees for Distilled Spirits and Wine are required to post with the
Commissioner an approved annual bond under a surety company authorized to do business
in Georgia, in the amount and under conditions specified by Code § 3-4-22 for Distilled
Spirits, and Code § 3-6-21 for Wine.
(2) Alcoholic Beverage Licensees for Malt Beverages are required to post with the
Commissioner either:
(a) An approved annual bond under a surety company authorized to do business in
Georgia, in the amount and under conditions specified by Code § 3-5-25.1 for Malt
Beverages and Code § 3-5-36 and Rule 560-2-8-.02 for brewpubs; or
(b) An irrevocable bank letter of credit, issued by a bank located in Georgia,
conditioned upon the prompt payment of all sums which may become due as
required by all laws, rules and regulations governing the distribution and sale of
Alcoholic Beverages in Georgia.

7
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-2
GENERAL PROVISIONS

Authority: O.C.G.A. §§ 3-2-2, 3-2-6, 3-4-22, 3-5-25.1, 3-5-36, 3-6-21, 48-8-12.

Rule 560-2-2-.04 Display of License


(1) Every license issued under the Act shall be prominently displayed to the public by the
holder at the Licensee's Place of Business.
(2) Retail Consumption Dealers shall display the annual alcohol license at each licensed
premises.
(a) On-premises retail consumption locations which cannot be determined as one
identifiable Place of Business shall require additional licenses regardless of whether
those establishments have the same trade name, ownership, or management;
(b) Nothing shall require additional licenses for service bars or portable bars used
exclusively for the purpose of mixing or preparing Alcoholic Beverage drinks when
such bars are accessible only to employees of the licensed establishment and from
which Alcoholic Beverage drinks are prepared to be served on the licensed
premises.
(3) Any Alcoholic Beverages kept, stored, or found at the Licensee's Place of Business or
Warehouse shall be presumed to be the Licensee's property.

Authority: O.C.G.A. §§ 3-2-2, 3-3-3.

Rule 560-2-2-.05 Monthly Report; Remittance of Taxes


(1) Taxes imposed on all Alcohol manufactured, imported, sold, possessed, delivered,
purchased, used, consumed, handled, or offered for sale within Georgia shall be collected
from Wholesalers by use of a reporting system.
(a) Every Wholesaler shall file a monthly report with the Commissioner, through the
Georgia Tax Center or in such format or manner as the Commissioner may
reasonably prescribe setting forth Alcoholic Beverage purchases for each calendar
month, beginning and ending inventories for each calendar month, and such other
information as the Commissioner may require to describe the complete
transactions;
(b) Each Wholesaler shall file the report for all Alcoholic Beverages, no later than the
fifteenth (15th) day of each month for the preceding calendar month's transactions;

8
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-2
GENERAL PROVISIONS

(c) The report shall indicate the total disposition of Alcoholic Beverages during the
report period; and
(d) The proper tax remittance for all transactions shall be paid to the Department
simultaneously with the filing of the report.
(2) When one Wholesaler sells or transfers Alcoholic Beverages to another Wholesaler, the
Wholesaler that sells or transfers Alcoholic Beverages is responsible for the payment of
taxes and shall indicate on the sales invoice that the Alcoholic Beverages are tax-paid by
the seller.
(a) The seller shall include the transaction on the seller's monthly report and shall remit
the proper tax with that report.
(3) Breweries, brewpubs, distilleries, wineries, and farm wineries that make retail sales to
individuals or act as a Wholesaler shall be responsible for monthly reporting and the
remittance of taxes.
(4) No licensed Wholesaler shall accept or take from any municipality or county any fee,
discount, rebate, or compensation of any nature for the collection or reporting of the city
and/or county excise taxes as required.

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

Rule 560-2-2-.06 Initial Applications; Temporary Permits Authorized; Conditions of


Issuance
(1) Persons making initial license applications pursuant to Georgia laws and regulations, after
properly filing all required documents, may be authorized by the Commissioner to operate
pursuant to a temporary permit.
(2) Before any temporary permit shall be issued, the applicant must have filed with the
Department the following documents and materials under the conditions indicated:
(a) A valid local license from the proper governing authority to engage in the business
for which application is made;
(b) A valid state application with all questions answered and which indicates prima
facie eligibility to hold the license sought;

9
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-2
GENERAL PROVISIONS

(c) All other documents required pursuant to the laws and regulations for obtaining a
license appropriate to the type of business for which application is made; and
(d) Any other relevant information the Commissioner may deem appropriate under the
circumstances.
(3) The issuance of any temporary permit pursuant to the above conditions is within the
discretion of the Commissioner and may be withdrawn by the Commissioner at any time
without notice or hearing.

Authority: O.C.G.A. §§ 3-2-2, 3-2-3, 3-2-7.

Rule 560-2-2-.07 Certain Requirements for Licensees Upon Suspension of Alcohol License
(1) In every case in which an Alcoholic Beverage license is suspended, the Licensee shall be
required to post a public notice in a prominent and conspicuous place on the front window
or door of the licensed premises throughout the period of suspension.
(a) The dimensions of the notice shall be at least eight and one-half (8.5) inches by
eleven (11) inches with a font size of at least eighteen (18) point in Times New
Roman typeface.
(2) The notice shall contain:
(a) The Licensee name;
(b) License number;
(c) Address of the licensed location; and
(d) A statement that the Licensee's license is suspended pursuant to an order of the
Commissioner for violation of the Act and/or the regulations of the Department.
(3) In addition to the public notice requirement set forth under paragraph (1) of this Rule, the
Commissioner may make available to the public a complete or partial listing of all Alcohol
license suspensions and cancellations on the Department's website or by such other means
as designated by the Commissioner.
(4) Licensees who fail to comply with this Regulation shall be subject to additional disciplinary
action, including, but not limited to, further license suspension or cancellation.

10
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-2
GENERAL PROVISIONS

Authority: O.C.G.A. §§ 3-2-2, 3-2-3.

Rule 560-2-2-.09 Failure to Comply with Tax Laws


(1) No application for a license to sell Alcoholic Beverages will be considered as long as the
applicant, Person, firm, or corporation holding any interest in the business for which
application is made has failed to meet any obligations imposed by any tax law of Georgia.
(2) The failure of any Licensee, permittee, registrant, Person, firm, or corporation holding an
interest in the business for which the license, permit, or registration is issued to meet any
obligations imposed by the Act, any tax law of Georgia, or any regulations of the
Commissioner shall be grounds for suspension, revocation, or cancellation of a license,
permit, or registration.

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

Rule 560-2-2-.10 Ownership Interest; Change or Transfer of Ownership


(1) Neither a Manufacturer, Shipper, Importer, or Broker, nor any of its employees or members
of such Manufacturer's, Shipper's, Importer's, or Broker's Immediate Family shall have,
own, or enjoy any ownership interest in, or partnership arrangement or other business
association with the business of any Wholesaler or Retailer.
(2) Neither a Wholesaler, nor any of its employees, nor any members of such Wholesaler's
Immediate Family shall have, own, or enjoy any ownership interest in, or partnership
arrangement or other business association with the business of any Manufacturer, Shipper,
Importer, Broker, or Retailer; provided nothing shall prohibit such persons from owning
stock in such firms when such firms' stock is publicly traded on a national exchange or
over the counter.
(3) Neither a Retailer or Retail Consumption Dealer, nor any of its employees or members of
such Retailer's or Retail Consumption Dealer's Immediate Family, shall have, own, or
enjoy any ownership interest in, or partnership arrangement or other business association
with, the business of any Wholesaler, Manufacturer, Shipper, Importer or Broker.
(4) Provided however, nothing shall prohibit the Commissioner from waiving the above
prohibitions in regard to children of the Manufacturer, Wholesaler, Shipper, Importer, or

11
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-2
GENERAL PROVISIONS

Retailer, provided the children are emancipated and hold no business interest, financial
interest, or vested interest in the parent's operation.
(5) It shall be the duty of the Licensee to notify the Commissioner in writing concurrently with:
(a) Any change to an answer or personnel statement made on an application for a
license which is either pending or approved, and such written notification must be
timely reported as an amendment to the application.
(b) Any change in any interest in Licensee's business, including but not limited to:
1. Execution of Letter of Intent to sell or purchase.
2. Receipt of a bona fide proposal to purchase.
3. Division of the profits.
4. Division of net or gross sales for any purpose whatsoever.
5. Change in ownership of any legal entity that has any interest in such
business or the change of management of such legal entity.
6. A loss or damage to goods which results in a claim against an insurance
policy.
(c) Any public corporation whose stock is traded on recognized national stock
exchanges shall be exempt from subparagraphs (5)(b)2, (5)(b)3, (5)(b)4, and
(5)(b)5.
(d) Any substantial change in or any agreement in principle, whether written or not, to
change the conduct or ownership interest of any licensed business.
(6) The Commissioner shall notify Licensee upon receipt of written notice of any objection to
the ownership or interest.
(a) The Licensee shall have fifteen (15) days from the date of the notice to request, in
writing, a hearing on the objection.
(b) Upon receipt of Licensee's written request, the Commissioner shall provide the
Licensee with due notice and opportunity for hearing on the application pursuant
to Subject 560-2-16.
(c) If the Commissioner, after providing notice and opportunity for hearing, finds the
Licensee is not entitled to a license pursuant to these regulations, the applicant shall
then be advised in writing of the findings upon which the denial is based.

12
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-2
GENERAL PROVISIONS

(d) If the Licensee does not request a hearing, the Commissioner will review the
objections, render a final decision and notify the applicant.
(7) No state license may be transferred from one Person to another.
(a) The Commissioner may at the Commissioner's discretion grant a transfer of a
license from one location to another location within the same local regulatory
jurisdiction, provided authority for such a transfer has also been granted by the local
governing authority.

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

Rule 560-2-2-.11 Restrictions for Employees of Manufacturers, Shippers, Importers,


Brokers, Joint Registrants or Wholesalers
No employee of any Manufacturer, Shipper, Importer, Broker, joint registrant, or Wholesaler shall
at any time, with or without compensation, act as a salesperson or sales-clerk in a Retailer's or
Retailer Consumption Dealer's Place of Business.

Authority: O.C.G.A. § 3-2-2.

Rule 560-2-2-.13 Refunds; Discounts; Gifts; All Sales Final


(1) Unless otherwise specifically permitted by this Act and these regulations, no Manufacturer,
Shipper, Importer, Broker, or Wholesaler, nor their employees, agents, Representatives, or
anyone acting on their behalf, shall directly or indirectly:
(a) Make any gift, refund, price concession, discount, joint offer, or any concession of
any kind or character;
(b) Give or offer to give any sample, free goods, articles, or things of value in
connection with the sale of Alcoholic Beverages, and only to the extent expressly
authorized in Subject 560-2-4 and Subject 560-2-5;
(c) Compensate any Retailer or Retail Consumption Dealer or their employees for
interior or exterior beautification, improvement in premises, displaying any
merchandise, or displaying the same merchandise in a particular position or
manner;

13
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-2
GENERAL PROVISIONS

(d) Make any inducement to any Retailer or Retail Consumption Dealer or their
employees, agents, buyers, or purchasing agents by:
1. Furnishing, giving, or lending any equipment, fixtures, signs, supplies,
money, services, or other things of value. Social Media posts or messages
used to inform the public where a Manufacturer or Wholesaler's products
are available for purchase at retail shall not be considered a thing of value.
2. Guaranteeing any loan or repayment of any financial obligation, paying
total or partial payment of salary, or promoting any promotion or sales
contest for such persons.
(2) Nothing shall prohibit quantity discounts by Wholesalers to Retailers or Retail
Consumption Dealers provided such quantity discounts are for sale and delivery to a single
retail location and are available to all Retailers and Retail Consumption Dealers within that
Wholesaler’s designated sales territory upon equal terms.
(3) It shall be a violation of this Rule for any Retailer or Retail Consumption Dealer, their
employees, agents, buyers, purchasing agents, or anyone acting directly or indirectly on
their behalf to accept, acquiesce, or otherwise participate in the prohibited acts contained
in the Act or this Chapter or to coerce or attempt to coerce, entice, request, or solicit any
prohibited acts.
(4) Alcoholic Beverages shall be inspected at the time of delivery for breakage, damage,
shortage, and for any other condition which would render delivery unacceptable to the
Retailer or Retail Consumption Dealer.
(a) No adjustment or exchange subsequent to delivery shall be permitted where
breakage, shortage, or other conditions are evident to the extent that such conditions
would have been obvious upon casual inspection at the time of delivery.
(5) A licensed Wholesaler may accept from any licensed Retailer or Retail Consumption
Dealer any quantity of Alcoholic Beverages and give that Retailer or Retail Consumption
Dealer credit for the same, but only if on the same day the Retailer or Retail Consumption
Dealer buys from the Wholesaler, at prevailing prices, a like quantity, measured in case
lots, of the same Alcohol Type and Brand, and copies of the invoices evidencing such
transfer are promptly filed at the Wholesaler's Place of Business for inspection by the
Commissioner or his agents.

14
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-2
GENERAL PROVISIONS

(6) Exchanges of identical Brands and quantities of Alcoholic Beverages shall be authorized
for "leakers" or "short fills," provided at the time of such exchange the tops of the
containers are affixed and such leakage is apparent.
(a) No adjustment, credit, or exchange subsequent to delivery shall be permitted for
chipped bottle necks of Malt Beverages;
(b) Within thirty (30) days of Malt Beverage Brands becoming outdated in accordance
with written brewery or Wholesaler’s quality control standards and provided the
Malt Beverages were sold to the Retailer or Retail Consumption Dealer at the
Wholesaler’s posted unit price at the time of sale, Wholesalers:
1. May exchange identical Brands and quantities of Malt Beverages.
2. May exchange the Malt Beverage for identical quantities of the same or
other Brands within the mix and match assortment sold under authority of
Rule 560-2-4-.07 and the Malt Beverages have the same single case price
as products being exchanged.
3. Shall retain copies of invoices evidencing such exchanges and promptly file
same at the Wholesaler's Place of Business for inspection by the
Commissioner or the Commissioner’s agents.
4. Shall not issue a credit, rebate, or refund of excise taxes for such an
exchange.

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

Rule 560-2-2-.14 Coupons and Rebates


(1) It shall be a violation of these regulations for any licensed Retailer or Retail Consumption
Dealer to offer any coupon or rebate affecting the price or prices of Alcoholic Beverages,
nor shall any licensed Retailer or Retail Consumption Dealer accept any coupon or rebate
in payment for purchases of Alcoholic Beverages.
(2) No Retailer or Retail Consumption Dealer shall redeem any Manufacturer coupon or rebate
promoting the sale or use of Alcoholic Beverages.
(a) All Manufacturer coupons or rebates promoting the sale or use of Alcoholic
Beverages, or for merchandise other than Alcoholic Beverages, shall only be

15
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-2
GENERAL PROVISIONS

redeemable by the Manufacturer or its designated agent. A designated agent cannot


be a Retailer or Retail Consumption Dealer in Georgia.
(3) Nothing shall prohibit a licensed Retailer or Retail Consumption Dealer, for its own
advertising purposes, from offering in-store coupons or rebates and from redeeming such
coupons or rebates for the purchase of merchandise other than Alcoholic Beverages, unless
otherwise prohibited by local regulation.
(4) No Manufacturer, or anyone acting on its behalf, shall make any arrangement of any kind
or character, or enter into any agreement, with any licensed Retailer or Retail Consumption
Dealer in connection with the use and redemption of coupons or rebates promoting the sale
or use of Alcoholic Beverages.
(5) No Manufacturer, or anyone acting on its behalf, shall make its coupons or rebates
available to any licensed Retailer or Retail Consumption Dealer offering the
Manufacturer's products for sale to the exclusion of other licensed Retailers or Retail
Consumption Dealers offering the Manufacturer's products for sale.

Authority: O.C.G.A. §§ 3-2-2.

Rule 560-2-2-.15 Inspection of Licensed Premises and Records


(1) The Commissioner and/or the Commissioner's agents may enter the licensed Place of
Business of any person engaged in the manufacture, transportation, distribution, sale,
storage, or possession of Alcoholic Beverages at any time for the purpose of inspecting the
Place of Business and enforcing this Act and these regulations, and the agents shall have
access during the inspection to:
(a) All areas of the Place of Business; and
(b) All books, records, and supplies relating to the manufacture, transportation,
distribution, sale, storage, or possession of Alcoholic Beverages.
(2) Failure to cooperate with all aspects of an inspection or any action or effort to hinder or
interfere with an agent in the performance of the agent's duties shall be a violation of these
regulations by any Licensee, its employee, or anyone acting on behalf of or with the
approval of the Licensee, compensated or otherwise.
(3) Interference or hindrance of an agent shall include, but not be limited to, the following:

16
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-2
GENERAL PROVISIONS

(a) Disorderly conduct, including behaving in any manner tending to threaten or to


appear to threaten the agent or members of the public during an inspection or
performance of the agent's duties;
(b) Disturbing the peace including, but not limited to, utilizing loud, boisterous,
threatening, abusive, insulting, or indecent language during an inspection or
performance of the agent's duties.

Authority: O.C.G.A. §§ 3-2-2, 3-2-32.

Rule 560-2-2-.16 Emergency Movement of Alcoholic Beverages - General Provisions


(1) Whenever any Licensee's Place of Business is threatened with destruction or looting
because of riot, civil disorder, or natural disaster, the Licensee is authorized to transport its
supply of Alcoholic Beverages to a secure location by any means of any transportation
available.
(2) The Licensee shall notify the Commissioner as soon as practical.
(3) In any such case the Licensee shall cease business and shall not reopen without the express
written approval of the Commissioner.
(4) Upon approval for reopening, the Licensee shall be permitted to transport the Alcoholic
Beverages back to the licensed location at a time, date, and in a manner as agreed to by the
Commissioner.

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

Rule 560-2-2-.17 Trade Practices - Inventory Sets and Resets; Notification


(1) A Retailer or Retail Consumption Dealer may submit a request for Wholesalers to conduct
a single initial setting of Alcoholic Beverages at the Retailer's or Retail Consumption
Dealer's location.
(2) A Retailer or Retail Consumption Dealer at their option, may submit a request for
Wholesalers to conduct the re-setting of assigned Brand Labels once per calendar year at
the Retailer's or Retail Dealer's location.

17
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-2
GENERAL PROVISIONS

(3) Each Retailer or Retail Consumption Dealer shall notify the Department through the
Georgia Tax Center and notify all applicable Wholesalers of such sets or resets no less than
ten (10) business days prior to the scheduled date.
(a) Participation in a scheduled set or reset by any Wholesaler is completely voluntary.
Wholesalers who choose to participate in a set or reset shall be subject to equal
terms;
(b) All Retailers or Retail Consumption Dealers and participating Wholesalers must
maintain a copy of the notification at their licensed premises for three (3) years.
(4) A set or reset may only be performed Monday through Friday from 7:00 a.m. to 7:00 p.m.,
excluding state holidays.
(5) During a set or reset, a Wholesaler may move or touch only its assigned Brand Labels.
(a) The Wholesaler may request that the Retailer or Retail Consumption Dealer remove
a Brand Label that is located in Wholesaler's assigned space but are not Brand
Labels assigned to that Wholesaler;
(b) If the Retailer or Retail Consumption Dealer declines to remove the Brand Labels,
then the shelf space shall be deemed assigned to that Brand Label.

Authority: O.C.G.A. §§ 3-2-2, 3-2-6.

Rule 560-2-2-.18 Trade Practices - Point-of-Sale Advertising


(1) A Wholesaler, Broker, Importer, or Manufacturer is only authorized to distribute to a
Retailer or Retail Consumption Dealer, without cost, generic point-of-sale advertising
materials for use inside the licensed Place of Business.
(a) The materials may be provided without charge for use inside a retail location to
attract consumer attention to specific Alcoholic Beverages, provided that all such
materials shall be available on equivalent terms to all accounts of the Wholesaler;
(b) Where products are not generic point-of-sale advertising materials, or the products
are intended for exterior use, such materials must be invoiced to the Retailer or
Retail Consumption Dealer and paid for based upon fair market value.
(2) Generic point-of-sale advertising materials do not include items for use that are of a
permanent or semi-permanent nature, are constructed or created on the premises of a

18
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-2
GENERAL PROVISIONS

Retailer or Retail Consumption Dealer, are affixed or attached in any way to the exterior
premises, or that refer specifically to a Retailer or Retail Consumption Dealer.
(3) It shall be a violation by the Retailer or Retail Consumption Dealer to use any point-of-
sale material provided without charge on the exterior of their premises.
(4) A Wholesaler, Broker, Importer, or Manufacturer who performs any service or provides
general point-of-sale advertising items to Retailers or Retail Consumption Dealers shall
make such service or items available on equal terms to all Retailers and Retail
Consumption Dealers within its designated sales territories.

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

Rule 560-2-2-.19 Trade Practices - Promotional Items and Marketing Events


(1) A Wholesaler, Broker, Importer, or Manufacturer may conduct "marketing events" in
Georgia as a promoting or sponsoring party.
(a) The marketing event shall be at no cost to the participants;
(b) The person promoting or sponsoring the marketing event ("promoter") shall notify
all of its accounts within its sales territories of the marketing event;
(c) If the marketing event cannot accommodate all of the accounts of the promoter,
then the promoter shall timely notify all accounts and advise them that due to a
limitation there will be a drawing to select which accounts will attend the event;
1. The promoter shall provide, without cost to its accounts, a reasonably
acceptable means for interested parties to register for the drawing, or in the
alternative, upon notification place all of its accounts into the drawing for
selection.
2. The promoter shall notify all accounts of the winner or winners as
applicable.
(d) For purposes of this regulation the term "marketing event" means any marketing
activity sponsored by Wholesalers, Brokers, Importers, or Manufacturers during
which the total value of all non-alcoholic items given by Wholesalers, Brokers,
Importers, or Manufacturers may not exceed $300 per Brand in a single retail
establishment in a rolling twelve-month period;

19
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-2
GENERAL PROVISIONS

1. A "rolling" twelve month period is defined as the twelve months prior to the
most recent occurrence.
2. Wholesalers, Brokers, Importers, or Manufacturers may not pool or
combine dollar limitations in order to provide products or services to a
Retailer or Retail Consumption Dealer valued in excess of $300 per Alcohol
Type.
3. The following are not considered "marketing events" as defined in these
regulations:
(i) Licensed Special Event as provided for in Rule 560-2-11-.02;
(ii) Trade Show as provided for in Rule 560-2-2-.22;
(iii) Promotional Events as provided for in Rule 560-2-2-.20.
(e) For two years after the date of each marketing event, Wholesalers, Brokers,
Importers, or Manufacturers shall keep and maintain records of all items furnished
to Retailers or Retail Consumption Dealers under this Regulation;
1. Commercial records or invoices may be used to satisfy this record-keeping
requirement if the following required information is shown:
(i) The name and address of the Retailer or Retail Consumption
Dealer receiving the item;
(ii) The date furnished;
(iii) The item furnished;
(iv) The Wholesaler’s, Broker’s, Importer’s, or Manufacturer's cost of
the item furnished (determined by the Manufacturer's invoice price
of the item); and
(v) Charges to the Retailer or Retail Consumption Dealer for any item.
(2) All promotional items and marketing events are to be available on equal terms to all
similarly situated accounts of the sponsoring party.
(3) Banners for internal or external use at promotional events may be provided at no cost to
the non-Licensee and may be displayed at the event.

20
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-2
GENERAL PROVISIONS

(a) The banners shall not refer to any specific Retailer or Retail Consumption Dealer
or to the fact that an Alcoholic Beverage business is located at or in the promotional
event location.
(4) A Wholesaler, Broker, Importer, or Manufacturer may provide promotional items,
excluding tobacco products, Alcoholic Beverage products, and lottery products, directly to
consumers on the premises of a Retailer or Retail Consumption Dealer, provided that all
patrons are given an equal chance for such items without charge and without any purchase
being required.
(a) Permitted Wholesaler, Broker, Importer, or Manufacturer employees or agents
must be present to provide the items to patrons;
(b) These items shall be delivered concurrently with the arrival of the permitted agents
or employees and such employees or agents must remove any items not distributed
upon their departure.
(5) A Wholesaler, Broker, Importer, or Manufacturer may not make any payment,
reimbursement, or compensation of any kind or character to any Retailer or Retail
Consumption Dealer for any purpose, either directly or indirectly, or through a third-party
arrangement.

Authority: O.C.G.A. §§ 3-2-2, 3-2-6.

Rule 560-2-2-.20 Promotional Events


(1) Any Alcoholic Beverage Licensee may sponsor or cosponsor a promotional event with any
other promoter, provided the promoter is not an Alcoholic Beverage Licensee, and the
location of the event is licensed as a Retailer or Retail Consumption Dealer.
(2) The Alcoholic Beverage Licensee shall not pay or otherwise provide any consideration to
any other Licensee located at or within the publicly owned stadium, park, coliseum, or
auditorium where the promotional event is held.
(3) Advertising promoting a promotional event shall not focus solely on any specific Alcoholic
Beverage Licensee or to the fact that an alcohol licensed business is located at or within
the publicly owned stadium, park, coliseum, or auditorium.

21
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-2
GENERAL PROVISIONS

(a) Nothing in this Regulation shall be construed to prevent advertising which includes
the name of the sponsor, the promotional event, or the name of the publicly owned
stadium, park, coliseum, or auditorium at which the promotional event is held.
(4) No agreement between any of the parties promoting a promotional event shall limit the sale
of Alcoholic Beverage products during the promotional event to specific types or Brands
of Alcoholic Beverages or prohibit the sale of certain types or Brands of Alcoholic
Beverages during the promotional event.

Authority: O.C.G.A. §§ 3-2-2.

Rule 560-2-2-.21 Prohibited Advertising


(1) No advertising of Alcoholic Beverages shall be published or disseminated in Georgia
which:
(a) Contains any statement, design, or pictorial representation which falsely implies
that the product has been endorsed by, made by, used by; or produced for or under
the supervision of; or produced in accordance with the specification of any religious
organization, the United States government, the government of Georgia, or any
other domestic governmental entity;
(b) Contains any reference, directly or indirectly, which falsely implies an endorsement
by or relationship with any school, college, or university athlete, or any school,
college or university;
(c) Is directed to or promotes in any way the sale of Alcoholic Beverages to persons
under the legal age to purchase Alcoholic Beverages in Georgia.

Authority: O.C.G.A. §§ 3-2-2.

Rule 560-2-2-.22 Trade Show


(1) For purposes of this Regulation, the term "trade show" shall be an exhibition organized and
hosted by a licensed Wholesaler, Broker, Importer, Shipper, or Manufacturer for the
purpose of providing information regarding new Alcoholic Beverage products.
(a) A Wholesaler, Broker, Importer, Shipper, or Manufacturer may conduct twelve
(12) trade shows per calendar year at its licensed Place of Business or at a Retailer
Consumption Dealer's Premises;

22
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-2
GENERAL PROVISIONS

(b) A trade show hosted by a Broker, Importer, Shipper or Manufacturer can be


attended only by Wholesalers and their employees within the Broker's, Importer's,
Shipper's, or Manufacturer's sales territory;
(c) A trade show hosted by a Wholesaler can only be attended by Licensed
Manufacturer's Representatives, bona fide journalists, Retailers, and/or Retail
Consumption Dealer's and their respective employees within the Wholesaler's sales
territory;
(d) Wholesalers, Manufacturers, Shippers, Importers, Brokers, and their
Representatives and agents can accept orders for Alcoholic Beverage products at
the trade show.
1. Sale and delivery shall not occur at the trade show.
(e) A licensed Representative of any Broker, Importer, Shipper, Manufacturer or
Wholesaler, at the request of the host Licensee, may provide pouring services and
product information during any trade show.
1. The trade show host together with the employing Licensee and the permitted
Representatives shall be responsible for all acts or omissions of any
Representative providing service at the trade show.
(2) At least fifteen (15) days prior to the trade show, a party seeking to conduct a trade show
shall make a request in writing to the Commissioner accompanied by the following
documents and materials:
(a) A valid license or authorization, if required, from the appropriate local governing
authority granting permission to conduct such trade show; and
(b) A signed statement from the Wholesaler, Broker, Importer, Shipper or
Manufacturer in substantially the following format:
Date: ______________

Time: Begin: __________ End: _________

Location Name:_______________________

23
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-2
GENERAL PROVISIONS

Address: _____________________________________

_____________ ______________________

(city) (state) (ZIP code)

The undersigned hereby affirms that:


1. The excise tax on all alcohol beverages at the trade show has been paid and
documentation of payment will be available at the trade show.
2. All (Retailers/Retail Consumption Dealers) (Wholesalers) within the
applicant's sales territory have been invited to the event.
3. The event is without charge or cost of any kind to the attendees.
4. The host is paying "fair market value" for the use of any retail licensed
premises.
5. All participants will be or have been advised in writing that a participant
may only order Alcohol Products during the trade show and shall not
receive shipment of orders for product onsite.
Signed: ________________________________

Date: _____________________

Name:___________________________

(print or type)

Title: ___________________________

24
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-2
GENERAL PROVISIONS

Company Name: ______________________

Ga. License No. _________

(3) All trade shows must be approved by the Commissioner or Agents of the Department.
(4) If the applicant does not receive written notification from the Commissioner within ten
(10) days after applying, the request has been denied.

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

Rule 560-2-2-.23 Sales Invoice Requirements for Manufacturers, Shippers, Importers,


Brokers and Wholesalers
(1) No Manufacturer, Shipper, Importer, Broker, or Wholesaler, its agents, or employees,
shall:
(a) Make any sale or delivery of any Alcoholic Beverages without a written invoice
made concurrently with the sale or delivery in accordance with requirements of this
Regulation;
(b) Make any invoice which falsely indicates prices and terms of any sale;
(c) Insert in any invoice any statements which make the invoice a false record, wholly
or in part, of the transaction invoiced or represented on the face of the invoice; or
(d) Withhold from any invoice any statement which properly should be included in it
so that in the absence of such a statement the invoice does not truly reflect the
transaction involved.
(2) Each sales invoice shall have the name, address, and license number of the seller and shall
show the following information:
(a) Name, address, and license number of purchaser;
(b) Date of delivery or shipment and invoice number;
(c) Brand, Alcohol Type, size of container, amount of cases, number of containers and
size of container in each case of Alcoholic Beverage delivered or shipped;

25
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-2
GENERAL PROVISIONS

(d) The place from which the Alcoholic Beverage was shipped; and
(e) Invoices covering sales of Distilled Spirits and Wine shall show, in addition to the
above, the total number of liters by tax category.
(3) For each sale made to a licensed retail location, a Wholesaler shall issue a separate and
distinct sales ticket or invoice in compliance with this Regulation.
(a) The terms and conditions of sale shall at all times be consistent with applicable
current price sheet and there shall be no terms or conditions of the transaction that
are not readily determinable from the face of the invoice or ticket.
(b) A Wholesaler shall not favor specific retail locations and shall sell to retail locations
within its territories on substantially the same terms and conditions at all times
consistent with these regulations.
(4) Within twenty-four (24) hours after sale, all sales tickets or invoices must be on file on the
premises of the Wholesaler and shall be open for inspection by authorized agents of the
Commissioner.

Authority: O.C.G.A. §§ 3-2-2, 3-6-24.

Rule 560-2-2-.25 Sales to Minors; Exceptions


No Licensee, employee of such Licensee, or any person acting on behalf of or with the knowledge
of such Licensee shall give, sell, offer to sell, furnish, cause to be furnished, or offer to furnish any
Alcoholic Beverage to any person who is under the lawful drinking age as established by Georgia
law.

Authority: O.C.G.A. §§ 3-2-2, 3-2-23, 48-2-12.

Rule 560-2-2-.27 Violations; Unlawful Activities


(1) Any person holding any license, permit, or registration issued pursuant to this Chapter or
any employee or agent of such person who violates any provision of this Chapter, or directs,
consents to, permits, or acquiesces in such violation, either directly or indirectly shall, by
such conduct, subject the license to suspension, revocation or cancellation.

26
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-2
GENERAL PROVISIONS

(a) For purposes of administering and enforcing this Chapter, any act committed by an
employee, agent, or Representative of a Licensee shall be deemed to be an act of
the Licensee.
(2) It shall be a violation of this Chapter for any Licensee, permittee, or registrant to permit
any person to engage in any activity on the premises for which the license is issued or
within the Place of Business which is in violation of the laws or regulations of any federal,
state, county or municipal governing authority or regulatory agency.
(a) With respect to any such activity, it shall be rebuttably presumed that the act was
done with the knowledge or consent of the Licensee, provided however, that this
presumption may be rebutted only by evidence which precludes every reasonable
hypothesis that such Licensee did not know of, assisted, or aided in such
occurrence, or in the exercise of full diligence could not have discovered or
prevented such activity.

Authority: O.C.G.A. §§ 3-2-2, 3-3-9.

Rule 560-2-2-.28 Other Alcoholic Beverages Prohibited


No Licensee shall keep, possess, or store at the Licensee's Place of Business any Alcoholic
Beverages for which the Licensee does not hold a valid license to sell those Alcoholic Beverages
at that Licensee’s Place of Business.

Authority: O.C.G.A. §§ 3-2-2, 3-3-3.

Rule 560-2-2-.29 Furnishing Alcoholic Beverages When Sale Not Permitted; Prohibited
No Licensee, employee of any Licensee, or any person acting on behalf of any Licensee shall
furnish or give Alcoholic Beverages to any person on any day or at any time when sale of same is
prohibited by law.

Authority: O.C.G.A. §§ 3-2-2, 3-3-7, 3-3-20, 48-2-12.

Rule 560-2-2-.30 Non-Registered Brands


Except where not required by law, no Person shall move or cause to be moved into Georgia,
receive, hold, purchase, give away, sell, or offer to sell in Georgia any Alcoholic Beverages unless

27
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-2
GENERAL PROVISIONS

the Brand has first been registered with and approved by the Commissioner or the Commissioner’s
agent as provided in Rule 560-2-5-.08 or Rule 560-2-5-.09.

Authority: O.C.G.A. §§ 3-2-2, 3-4-152, 3-4-153.

Rule 560-2-2-.31 Dishonored Payments


(1) Retailers or Retail Consumption Dealers remitting payment for purchases of merchandise
from a Wholesaler shall, upon notification that any payment has been dishonored, make
immediate payment for such purchases. This requirement applies regardless of whether the
Retail or Retail Consumption Dealer is the maker, endorser, account holder, or payor of
the payment.
(a) Failure to comply with this Regulation may subject Retailers and Retail
Consumption Dealers to a citation.
(2) Wholesalers who receive a dishonored payment from a Retailer or Retail Consumption
Dealer and secure a criminal warrant or a returned check citation against the Retailer or
Retail Consumption Dealer must notify the Commissioner in writing within ten (10) days
of the date of issuance of the warrant or citation.
(a) The notification shall include all pertinent information associated with the criminal
warrant or returned check citation, including the county where the warrant or
citation was secured, the warrant or citation number, docket number, and/or a copy
of the warrant or citation.

Authority: O.C.G.A. §§ 3-2-2.

Rule 560-2-2-.32 Notification of Disciplinary Action


(1) Any Licensee who has any disciplinary action taken against the Licensee or the Licensee’s
employees by any authority, either municipal, county, state, or federal, shall notify the
Commissioner, through the Georgia Tax Center or the Commissioner's agents within
fifteen (15) days of such action, except as otherwise provided by law.
(a) The notification must include the complete details of the action taken;
(b) Any Licensee who fails to notify the Commissioner or the Commissioner's agents
of such action within the prescribed time may be cited and required to appear before

28
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-2
GENERAL PROVISIONS

the Commissioner to show cause as to why the Licensee’s license should not be
suspended, revoked, or cancelled.
(2) Disciplinary action as used in this Regulation means any action taken by any municipal,
county, state or federal agency against the Licensee, its employees, or its Place of Business
including but not limited to:
(a) Arrests by local, state, or federal authorities of the Licensee or any of its employees;
(b) Citations issued by local, state, or federal authorities, to the Licensee or any of its
employees;
(c) Indictments, presentments, or accusations in any local, state, or federal courts
against the Licensee or any of its employees;
(d) Convictions of, or penalties imposed pursuant to a plea of nolo contendere or non
vult against the Licensee or any of its employees in any local, state, or federal court;
(e) Penalties imposed by any regulatory agency against the Licensee or any of its
employees; or
(f) Any other written charges or reprimand by local, state, or federal authorities.
(3) Traffic citations that do not result in arrest, written to the Licensee or any of its employees
need not be reported to the Commissioner or the Commissioner's agents.
(4) Civil actions or accusations against the Licensee, or any person, firm or corporation holding
a financial interest in the license, shall be reported in accordance with paragraph (1) of this
Regulation.
(a) Civil actions or accusations against employees of the Licensee need not be reported.

Authority: O.C.G.A. §§ 3-2-2, 3-3-2.1, 48-2-12.

Rule 560-2-2-.33 Termination of Business and Refunds on Close-Out Inventory


(1) Upon termination of a Retailer's or Retail Consumption Dealer's business, including
termination of such Retailer’s or Retail Consumption Dealer’s special event permit
pursuant to Rule 560-2-2-.35, Rule 560-2-2-.67, Rule 560-2-11-.02, or Rule 560-2-11-.03,
such Retailer or Retail Consumption Dealer may return to the appropriate Wholesaler such
goods as the Licensee then has on hand, and the Wholesaler shall accept the return of such
goods deemed by such Wholesaler to be saleable at the prices posted by such Wholesaler

29
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-2
GENERAL PROVISIONS

pursuant to these Regulations at the time such goods were sold to the Retailer or Retail
Consumption Dealer.
(a) No Wholesaler shall charge a fee for picking up or taking back any merchandise
greater than ten percent (10%) of the value of the merchandise returned.
(b) In the event of a termination of a Retailer's or Retail Consumption Dealer's business
with such goods on hand being returned to the Wholesaler as provided herein, the
Wholesaler may defer payment to the Retailer or Retail Consumption Dealer for a
period not to exceed thirty (30) days to ensure that no security interest is being held
by a third party on such merchandise.
(c) With express written permission of the Commissioner, a Retailer or Retail
Consumption Dealer terminating its business may sell that portion of its remaining
inventory which the Wholesaler does not accept to another Retailer or Retail
Consumption Dealer within the same taxing jurisdiction.

Authority: O.C.G.A. §§ 3-2-2, 3-2-3, 3-2-4.

Rule 560-2-2-.34 Product Recall


(1) For products that are unmarketable due to internal content deterioration resulting in the
product varying substantially in taste or appearance from the Manufacturer's specifications,
or other conditions the Commissioner deems appropriate, the Manufacturer, Shipper or
Importer may petition the Commissioner in writing to request authorization to recall such
products.
(a) Except in cases where there is an immediate threat to public health and safety, the
recall request shall be submitted so that it is received by the Alcohol & Tobacco
Division at least fifteen (15) days in advance of the proposed date for initiating the
recall and shall specifically detail the reason for the recall, including:
1. The extent and scope of the problem with the product(s);
2. The amount in distribution within Georgia; and
3. The estimated amount of time needed to complete the recall.
(b) All approved recalls shall be conducted by Wholesalers working in conjunction
with the impacted Manufacturer, Shipper, or Importer under terms and conditions
agreed to by the Wholesalers and the impacted Manufacturer, Shipper, or Importer.

30
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-2
GENERAL PROVISIONS

(c) Where a product is recalled pursuant to this provision, the product shall be
exchanged for an equal quantity of the same product.
1. Where the same product is unavailable because the recall encompasses the
total removal of a product from distribution or otherwise, the product shall
be exchanged for an equal quantity of a product that is the same type of
Alcoholic Beverages, or where such a product is unavailable, the issuance
of a credit to the Retailer equal to the original purchase price paid by the
Retailer.
(d) There shall be no refund or credit of any excise tax paid on any products subject to
recall for any reason.
(e) Records regarding recalls of products shall be maintained in a manner consistent
with O.C.G.A. § 3-3-6.

Authority: O.C.G.A. §§ 3-2-2, 3-2-3, 3-2-4, 3-3-6.

Rule 560-2-2-.35 Special Use Permits


(1) The Commissioner may issue a special use permit subject to the following mandatory
conditions:
a. Using the Georgia Tax Center, accessible through the Department's website, the
permittee shall submit an application to the Department no later than ten (10)
business days prior to the event; and
b. The permittee shall secure all appropriate and necessary local licenses, permits, or
authorizations for the event, which must be available for Department inspection
upon request.
(2) The following events shall qualify for a special use permit:
a. Estate sales;
b. Sales of inventory authorized under a bankruptcy proceeding;
c. Inventory auctions; and
d. Other such activities as deemed appropriate by the Commissioner.
(3) All applicable bonds and fees must be paid.

31
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-2
GENERAL PROVISIONS

(4) No special use permit shall be issued unless the applicant is in full compliance with the
laws and regulations governing the sale of Alcoholic Beverages, including alcohol excise
tax laws.

Authority: O.C.G.A. §§ 3-2-2, 3-2-5, 3-3-1, 3-9-4, 3-14-1.

Rule 560-2-2-.67 Special Events on the Premises of a Licensed Manufacturer or Wholesaler


(1) Definitions:
For the purpose of this regulation,
a. "Event Services" means services provided by an event planner, caterer, bartending
service, or other third-party food and beverage vendor necessary to organize and
execute a special event on the premises of a Manufacturer or Wholesaler on behalf
of a Permittee.
b. "Permittee" means any person issued a special event permit pursuant to this
regulation.
c. "Related Party" means any person who holds an ownership interest in an annual
Licensee, is an employee of an annual Licensee, is an immediate family member of
any owner or employee of an annual Licensee, or is any person who, in the
determination of the Commissioner, has any relationship with an annual Licensee
that is not arm’s length.
(2) Permit Applicants:
Persons may apply for a permit to sell or distribute Alcoholic Beverages for consumption
on the premises of a licensed Manufacturer or Wholesaler for a period not to exceed three
(3) days, subject to the following mandatory conditions:
a. Applicants shall secure all appropriate and necessary local licenses, permits, or
authorizations for the event, which must be submitted to the Department during the
application process;
b. Applicants shall submit an application to the Department no later than ten (10)
business days prior to the event using the Georgia Tax Center, accessible through
the Department's website;
c. The rental of the premises of a Manufacturer or Wholesaler for a special event must
be made through an arms-length agreement for a flat fee. The agreement cannot be

32
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-2
GENERAL PROVISIONS

based on the type or quantity of Alcoholic Beverages sold, commission, or a


percentage of sales. The agreement must be formalized in writing and available to
the Department for inspection upon request;
d. No special event permit shall be issued unless the applicant is in full compliance
with the laws and regulations governing the sale of Alcoholic Beverages and all tax
laws of this State; and
e. No annual Licensee or Related Party may hold a special event on the premises of a
licensed Manufacturer or Wholesaler, except where such event will be held on the
premises of a licensed Manufacturer or Wholesaler that is located within a local
jurisdiction which requires by ordinance that the Permittee be the holder of an
annual Retail license.
i. No annual retail Licensee shall be issued more than six (6) special event
permits per year on the premises of any single licensed Manufacturer or
Wholesaler.
ii. Permits issued pursuant to this exception shall be imputed between annual
Retail Licensees and Related Parties for the purpose of determining the six
(6) special event permit limitation.
(3) Duties of the Permittee:
a. All Alcoholic Beverages to be served or sold at the event must be purchased by the
Permittee from a licensed Wholesaler, except where the Alcoholic Beverages have
been donated for a charitable event pursuant to Rule 560-2-11-.02.
b. All Alcoholic Beverages supplied by the Permittee must be clearly identifiable at
all times before, during, and after the special event.
c. Invoices for Alcoholic Beverages purchased by the Permittee must be available for
inspection upon request during the event.
(4) Contracting for Event Services:
Nothing in this regulation shall prohibit a vendor ordinarily engaged in the business of
providing Event Services who holds a retail or consumption on premises license from
providing Event Services as an arms-length independent contractor pursuant to a written
agreement.
a. Permittees shall provide the written agreement for Event Services to the
Department for inspection upon request.

33
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-2
GENERAL PROVISIONS

b. Event Services vendors may not purchase or provide the Alcoholic Beverages to be
sold or dispensed at the special event. All Alcoholic Beverages to be served or sold
at the event must be purchased by the Permittee from a licensed Wholesaler, except
where the Alcoholic Beverages have been donated for a charitable event pursuant
to Rule 560-2-11-.02.
(5) Duties of the Manufacturer or Wholesaler:
a. All Alcoholic Beverages owned by the Manufacturer or Wholesaler must be
secured by locked barrier and physically isolated at all times from the Permittee
and special event attendees.
b. Employees of a Manufacturer or Wholesaler are prohibited from providing any
services on behalf of a Permittee during a special event, except where services have
been donated for a charitable event pursuant to Rule 560-2-11-.02.
c. Manufacturers and Wholesalers may not require a Permittee to sell certain brands
of Alcoholic Beverages as a condition of the event space rental agreement.

Authority: O.C.G.A. §§ 3-2-2, 3-2-6, 3-14-1, 48-2-12.

34
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-3
RETAILER/RETAIL CONSUMPTION DEALER

TABLE OF CONTENTS
560-2-3-.01 Restriction to Retailer; Storage of Inventory
560-2-3-.02 Restriction to Retailer Business Hours; Exception; Restrictions on Other Mercantile
Establishments; Manner of Operation
560-2-3-.03 Place of Sale or Delivery of Goods
560-2-3-.04 Products Other than Distilled Spirits for Sale, Display, or Offer
560-2-3-.05 Games of Chance; Cause for Suspension or Revocation of License
560-2-3-.06 Acceptance of Legal Delivery
560-2-3-.07 Required Signs - Pregnancy Warning and Sales to Underage Persons
560-2-3-.08 Retailer Purchase from Licensed Wholesaler; No Sales Below Purchase Price;
Penalty for Violation
560-2-3-.09 Consideration of Goods Bought or Sold, Must Be in Cash; Exceptions
560-2-3-.10 Restriction to Retailers and Retail Consumption Dealers
560-2-3-.11 Keg Registration and Identification
560-2-3-.12 Retailer of Distilled Spirits License
560-2-3-.13 Size of Container Purchased
560-2-3-.14 Consumption on Premises - Retail, Contiguous Operation
560-2-3-.15 Package Sales by Retail Consumption Dealers; Prohibitions
560-2-3-.16 Consumption on Premises; Trade Practices
560-2-3-.17 Outside Delivery of Drinks for Retail Consumption Dealers

Rule 560-2-3-.01 Restriction to Retailer; Storage of Inventory


(1) No licensed Retailer or Retail Consumption Dealer shall keep any Distilled Spirits stored
in any Warehouse, whether bonded or not, nor shall he enter into any agreement whereby
Distilled Spirits ordered by him are stored for him by any licensed Wholesaler.
(2) A licensed Retailer or a Retail Consumption Dealer shall keep no inventory or stock of
Distilled Spirits at any place except his licensed Place of Business, and within his licensed
Place of Business his storage space for Distilled Spirits shall be immediately adjacent to
the room in which he is licensed to do business.
(a) If the storage space for Distilled Spirits has an opening leading directly to the
outside, the door shall be so equipped that it may only be unlocked and opened
from the inside, and shall be opened only while accepting delivery of goods from a
licensed Wholesaler;
(b) It shall be permissible to store other products, which the Licensee is legally
permitted to sell, in the same storage space as described above;

1
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-3
RETAILER/RETAIL CONSUMPTION DEALER

(c) This Rule, however, is subject to the provisions of Rule 560-2-2-.16 of these
regulations, which provides for the emergency movement of Distilled Spirits.

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

Rule 560-2-3-.02 Restriction to Retailer Business Hours; Exception; Restrictions on Other


Mercantile Establishments; Manner of Operation
(1) No Retailer of Distilled Spirits shall open its Place of Business or furnish, sell, or offer for
sale, any Alcoholic Beverage at any of the following times:
(a) In violation of a county or municipal ordinance or regulation;
(b) In violation of a special order of the Commissioner;
(c) Sundays prior to 11:00 a.m., except as otherwise provided in O.C.G.A. § 3-3-7; or
(d) Any other day prior to 8:00 a.m.
(2) No Retailer of Distilled Spirits shall be in or permit others to be in its Place of Business at
any of the following times:
(a) In violation of a county or municipal ordinance or regulation;
(b) In violation of a special order of the Commissioner;
(c) On Sundays prior to 9:00 a.m. or 30 minutes past the closing time, except as
otherwise provided in O.C.G.A § 3-3-7; or
(d) Any other day prior to 6:00 a.m. or 30 minutes past the closing time.
(3) Nothing contained in paragraph (2) shall prohibit a Retailer from being in its Place of
Business at any time:
(a) For purposes of responding to emergency situations such as fire or burglary;
(b) For purposes of taking inventory, making repairs, renovating, or any other
Alcoholic Beverage business purpose which does not involve the presence of
Persons other than the Retailer, its agents or employees, when the activities could
not reasonably be carried out during regular business hours, provided that the
Licensee posts on all door entrances to the Place of Business a sign to read:
"CLOSED, NO CUSTOMERS ALLOWED ON PREMISES."

2
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-3
RETAILER/RETAIL CONSUMPTION DEALER

(c) This exception does not relieve the Licensee from full compliance with all local
laws and regulations or authorize the presence on the Retailer's Place of Business
of any Person other than the Retailer, its agents or employees.
(4) Except as provided in Rule 560-2-3-.14, no Retailer shall operate in connection with any
other mercantile establishment.

Authority: O.C.G.A. §§ 3-2-2, 3-3-7, 48-2-12.

Rule 560-2-3-.03 Place of Sale or Delivery of Goods


(1)
(a) It shall be permissible for a Retailer to have a drive-in window, and it shall be
permissible for the Licensee or any of his employees to deliver Alcoholic
Beverages through that window.
(b) A Retailer is permitted to load purchased goods into a customer's vehicle when the
sale has previously taken place inside the Place of Business.
(c) No mechanical devices or contrivances may be used for delivery of, or loading of,
merchandise into a customer's vehicle.
(d) No individual or business providing delivery for hire may purchase, pickup, or
deliver Alcoholic Beverages, except as provided in O.C.G.A. § 3-3-10.
(2)
(a) Except when prohibited by local ordinance, Retailers, excluding those who sell
Alcoholic Beverages for consumption on the premises, may offer "online curbside
pickup"-type services for sales of Alcoholic Beverages. Purchased goods must be
delivered to the customer's vehicle and the vehicle must be located within a clearly
designated pickup area located within a paved parking area adjacent to the Place of
Business. If the Place of Business is located in a shopping center or other single
property owned or leased by more than one business, at the discretion of the
Department, the pickup area may be located within a paved parking area that is a
part of or adjacent to such shopping center or single property, as long as the pickup
area is owned or leased by the Retailer or the Retailer's landlord and is under the
supervision and control of the Retailer.
(b) Alcoholic Beverages sold as part of "online curbside pickup" services must be
pulled from the inventory located at the licensed location of the Retailer providing

3
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-3
RETAILER/RETAIL CONSUMPTION DEALER

the "online curbside pickup" services and may not be pulled from the inventory of
another Retailer or licensed location.
(c) Retailers shall require any customer to register with the Retailer before permitting
the customer to order Alcoholic Beverages for "online curbside pickup."
(d) A Retailer may not knowingly transfer Alcoholic Beverages as part of an "online
curbside pickup" service to an individual or business providing delivery for hire
services, except as provided in O.C.G.A. § 3-3-10.
(e) Any employee delivering Alcoholic Beverages to a vehicle for "online curbside
pickup" must confirm the individual receiving the Alcoholic Beverages is at least
21 years of age.

Authority: O.C.G.A. §§ 3-2-2, 3-3-10, 48-2-12.

Rule 560-2-3-.04 Products Other than Distilled Spirits for Sale, Display, or Offer
No Retailer of Distilled Spirits shall sell, offer for sale, display, furnish, or keep in stock for sale
at its licensed Premises where Distilled Spirits are offered for sale, any other products or services
except the following:
(a) Wines, if the Retailer holds a valid and current license to sell Wine at that Place of
Business;
(b) Malt Beverages, if the Retailer holds a valid and current license to sell Malt
Beverages at that Place of Business;
(c) Cigarettes, cigars, chewing tobacco, alternative nicotine products, or vapor
products, snuff, if properly licensed to do so, cigarette papers, lighters and matches,
chewing gum, breath mints, manufactured packaged consumable single-serving
snack items not requiring any preparation for consumption, single-serving pain
medications, and over-the-counter birth control devices;
(d) Beverages containing no Alcohol and which are commonly used to dilute Distilled
Spirits;
(e) Packaged ice, ice chests, and "koozies" (individual can and bottle coolers).
1. The term "packaged ice" shall refer only to ice in packages of five pounds
or greater that is also in compliance with Georgia Department of Agriculture
Rule 40-7-1-.08, entitled "Food from Approved Source," and the packaging

4
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-3
RETAILER/RETAIL CONSUMPTION DEALER

complies with Georgia Department of Agriculture Rule 40-7-1-.26, entitled


"Labeling."
(f) Paper, Styrofoam, or plastic cups, gift bags, which are limited in size to
accommodate one 750 milliliter size bottle of Wine or Distilled Spirits, and contain
only products approved for sale or display by this regulation.
(g) Lottery tickets issued by the Georgia Lottery Corporation and any approved
Georgia Lottery Corporation lottery materials, provided such Retailer is also an
authorized retailer of the Georgia Lottery Corporation;
(h) Bar supplies, limited to:
1. Corkscrews, openers, straws, swizzle stirrers, and bar-related containers,
and wares made of glass, plastic, metal, or ceramic materials.
2. Cocktail olives, onions, cherries, lemons, limes, and sugars or salts
produced and marketed specifically for the preparation of Alcoholic
Beverage drinks.
3. Alcoholic Beverage drink recipe booklets, bar guides, and consumer-
oriented Alcoholic Beverage publications.
(i) Products co-packaged with Alcoholic Beverages, provided that the products are
limited to items approved for sale or display by this regulation, are offered for sale
and sold as a single unit, and do not include more than one type of Alcoholic
Beverage product;
(j) Check cashing services arising out of the sale of any product lawfully sold under
this Rule;
(k) Money order sales arising out of check cashing services;
(l) Automated teller machine service for customer use;
(m) Gift certificates for use only at the issuing licensed Retailer; and
(n) Devices and related accessories designed primarily for accessing or extracting
alcohol and/or flavorings from prepackaged containers, including pods, pouches,
capsules or similar containers, to mix or prepare alcoholic beverages. Devices
which are not designed primarily for these purposes, including but not limited to
household blenders, are not eligible under this subparagraph.

5
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-3
RETAILER/RETAIL CONSUMPTION DEALER

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

Rule 560-2-3-.05 Games of Chance; Cause for Suspension or Revocation of License


(1) Any scheme or device involving the hazarding of money or any other thing of value in any
licensed Place of Business, or in any room adjoining the same owned, leased or controlled
by the business, shall be cause for suspension or revocation of the Licensee’s license. Such
schemes or devices include but are not limited to:
(a) Gambling;
(b) Betting;
(c) Operating games of chance;
(d) Punchboards;
(e) Slot machines;
(f) Lotteries; and/or
(g) Tickets of chance.
(2) Nothing shall prohibit the operation of a bingo game, where properly licensed, or operating
as an authorized retailer of the Georgia Lottery Corporation.

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

Rule 560-2-3-.06 Acceptance of Legal Delivery


(1) A licensed Retailer shall take delivery of Alcoholic Beverages only:
(a) At their licensed Place of Business; and
(b) Only from a licensed Wholesaler or a licensed Carrier acting for a licensed
Wholesaler.
(2) A delivering Wholesaler assumes entire responsibility of legal delivery to a licensed
Retailer.
(3) Licensed Retailers shall not:
(a) Keep any Alcoholic Beverages stored in any Warehouse, whether bonded or not;

6
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-3
RETAILER/RETAIL CONSUMPTION DEALER

(b) Enter into any arrangement to store ordered Alcoholic Beverages with any licensed
Wholesaler, Manufacturer, Broker, Importer, or Shipper; nor
(c) Keep any stock of Alcoholic Beverages at any place except its licensed Place of
Business.

Authority: O.C.G.A. §§ 3-2-2, 3-4-111, 3-5-28, 3-6-26, 48-2-12.

Rule 560-2-3-.07 Required Signs - Pregnancy Warning and Sales to Underage Persons
(1) All Retail Consumption Dealers, Retailers, distilleries, farm wineries, and breweries in this
state who sell at retail any Alcoholic Beverages for consumption on the Premises must
display a sign warning that consumption of Alcoholic Beverages during pregnancy can
cause birth defects.
(a) The Department shall furnish on its website the necessary warning sign that must
be displayed;
1. Nothing shall prohibit the display of additional similar information.
(b) The warning sign shall be prominently displayed at or near the entrance to where
Alcoholic Beverages are consumed and shall be displayed in a readily visible, well
lighted place, and safe from being defaced or destroyed;
(c) Should the sign be defaced or destroyed, the Licensee shall immediately obtain a
replacement from the Department website;
(d) Retailers selling Alcoholic Beverages in the unbroken Packages for consumption
off the Premises may also display the warning sign.
(2) Every Retailer shall post in a conspicuous place a notice containing provisions of the laws
of Georgia regarding the unlawful sale or furnishing of Alcoholic Beverages to Persons
under the lawful drinking age.
(a) The Department shall furnish the initial necessary notice that must be displayed;
1. Nothing shall prohibit display of additional similar information.
2. Additional copies may be obtained as a download from the Department's
website.
(b) This notice shall be prominently displayed in a readily visible, well lighted place,
safe from being defaced or destroyed;

7
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-3
RETAILER/RETAIL CONSUMPTION DEALER

(c) Should the notice be defaced or destroyed, the Licensee shall immediately obtain a
replacement from the Department website.

Authority: O.C.G.A. §§ 3-1-5, 3-2-2, 3-3-24.2, 48-2-12.

Rule 560-2-3-.08 Retailer Purchase from Licensed Wholesaler; No Sales Below Purchase
Price; Penalty for Violation
(1) Retailers and Retail Consumption Dealers shall only buy, arrange to buy, or in any way
effect the transfer of, any Alcoholic Beverages from a licensed Wholesaler.
(2) All sales made by Wholesalers to licensed Retailers shall be bona fide sales transactions
from the Wholesaler to the licensed Retailer.
(3) No Retailer shall sell Alcoholic Beverages for less than the cost for which the Alcoholic
Beverages were purchased from a licensed Wholesaler, as evidenced by the Wholesaler’s
invoice.
(a) The Department shall consider the totality of the invoice as evidence of the cost for
which the Alcoholic Beverages were purchased;
(b) For the purposes of auditing, the Department shall calculate the cost of an Alcoholic
Beverage by applying to the Brand cost any:
1. Free Alcoholic Beverages; and/or
2. Cash discounts.
(4) Failure to comply with this Rule shall be cause for revocation of the licenses of all licensed
Wholesalers and Retailers involved.

Authority: O.C.G.A. §§ 3-2-2, 3-2-6, 3-4-26, 3-5-26, 3-5-27, 3-6-25, 48-2-12.

Rule 560-2-3-.09 Consideration of Goods Bought or Sold, Must Be in Cash; Exceptions


(1) The consideration for all Alcoholic Beverages sold by any Retailer or Retail Consumption
Dealer shall be cash only, and, except as otherwise specifically permitted in paragraph (2)
of Rule 560-2-3-.03 of these Regulations, the delivery and payment shall be a simultaneous
transaction within the licensed Place of Business.
(a) No credit of any fashion shall be extended;

8
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-3
RETAILER/RETAIL CONSUMPTION DEALER

(b) The use of post-dated checks is prohibited.


(2) The use of a credit or debit card for the purchase of Alcoholic Beverages from a Retailer
or Retail Consumption Dealer shall not be prohibited, provided that the credit card
represents an unqualified obligation to pay without recourse on the part of the Person,
institution, or agency issuing such card.
(a) Hotels licensed to sell Alcoholic Beverages shall not be prohibited from billing
guests for Alcoholic Beverages, provided that payment is tendered at the time the
guest leaves or checks out of the Hotel;
(b) The sale of Alcoholic Beverages by bona fide private clubs and lodges where
members pay all charges on a monthly basis shall not be prohibited, provided that
the receivables from such transactions are promptly placed for collection consistent
with sound business practices.
(3) Consideration paid for Alcoholic Beverages when purchased by Retailers or Retail
Consumption Dealers shall be cash paid at or before delivery.
(4) Where a Wholesaler makes deliveries to two or more Places of Business of the same
Retailer or Retail Consumption Dealer, payment for all such deliveries shall be made by
the Retailer or Retail Consumption Dealer in one cash payment at or before the last delivery
on such day.
(5) Giving or receiving of post-dated checks, other evidence of indebtedness, or other
subterfuges for obtaining or extending credit shall be a violation of this Regulation.
(6) The consideration for all Malt Beverages purchased from a Wholesaler by a Retailer or
Retail Consumption Dealer shall be for cash only at or before the time of delivery except
that in the event the Retailer or Retail Consumption Dealer owns more than one business
and payment is made from a central office, the Wholesaler is permitted to carry an account
for a period not to exceed five (5) days after delivery and invoice.

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

Rule 560-2-3-.10 Restriction to Retailers and Retail Consumption Dealers


No licensed Retailer or Retail Consumption Dealer shall transport Alcoholic Beverages except by
Carrier and then only with the written approval of the Commissioner, except for delivery pursuant

9
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-3
RETAILER/RETAIL CONSUMPTION DEALER

to O.C.G.A § 3-3-10 or emergency movement of Alcoholic Beverages as provided in Rule 560-2-


2-.16.

Authority: O.C.G.A. §§ 3-2-2, 3-3-10, 48-2-12.

Rule 560-2-3-.11 Keg Registration and Identification


(1) Each retail Licensee selling kegs containing Malt Beverages for consumption off licensed
Premises shall require each purchaser to present a Georgia driver's license or other proper
identification at the time of purchase.
(2) Upon the sale of a keg of Malt Beverage, Licensees shall record the following information
on the keg registration label or tag provided by the Department and shall affix the
completed label or tag to the keg:
(a) Name and address of the retail Licensee;
(b) Keg identification number; and
(c) State alcohol license number of the business.
(3) The Licensee shall record for each keg sale the following information on an identification
form:
(a) Date of sale;
(b) Size of the keg;
(c) Keg identification number;
(d) Amount of container deposit;
(e) Amount of keg registration fee;
(f) Name, address, and date of birth of the purchaser; and
(g) Form of identification presented by the purchaser.
(4) Prior to the culmination of the sale, the purchaser shall read and sign a statement
acknowledging and attesting to the following:
(a) Accuracy of the purchaser's name and address;
(b) Location where the keg contents will be consumed;

10
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-3
RETAILER/RETAIL CONSUMPTION DEALER

(c) Knowledge that a violation of O.C.G.A. § 3-3-23, as it relates to furnishing


Alcoholic Beverages to Persons under the age of twenty-one (21) years, may result
in civil liability, criminal prosecution, or both; and
(d) Removal or obliteration of the keg registration label or tag is a violation of
O.C.G.A. § 3-5-5 and that this violation may result in criminal prosecution as set
forth in O.C.G.A. § 3-3-9.
(5) Licensees are authorized to charge a keg registration fee due at the time of sale of the keg.
(6) Licensees are authorized to charge a container deposit due at the time of sale of the keg.
(a) When the keg is returned and satisfies the conditions outlined in paragraph (7), the
container deposit shall be refunded to the purchaser.
(b) The Licensee is authorized to retain any container deposit if the keg is returned
without the label or the keg identification number, or if the information is illegible.
(7) Upon return of the keg, the Licensee shall record the condition of the label and keg
identification number on the identification form.
(8) The Licensee shall retain all keg registration information at the Licensee's licensed
Premises for a period of six months from the date of sale.
(a) Keg registration tags and labels issued by the Commissioner are for the use of the
Licensee of the licensed Premises at the address as shown on the state license.
(b) Keg registration tags and labels are not transferable from one Licensee to another
Licensee, or from one licensed Premises to another licensed Premises.

Authority: O.C.G.A. §§ 3-2-2, 3-5-5, 48-2-12.

Rule 560-2-3-.12 Retailer of Distilled Spirits License


(1) Every applicant for a State license as a Retailer of Distilled Spirits shall comply with the
requirements and qualifications set forth in Rule 560-2-2-.02 of these Regulations and this
Rule. The requirements and qualifications in this Rule are cumulative and not in lieu of
any requirements and qualifications of Rule 560-2-2-.02.
(2) In all cases where the owner of the business is a resident individual, the application shall
be made in that name.

11
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-3
RETAILER/RETAIL CONSUMPTION DEALER

(a) Where the owner is a partnership, association, or non-resident of a county or


municipality in which the sale of Distilled Spirits is authorized, the application shall
be made in the name of a resident officer of a county in which the sale of Distilled
Spirits is authorized, partner or associate owning a substantial interest in the
business, or in the name of the principal resident managing officer, and the
application shall show that the license is for the use of the owner, and the owner
shall be named, and both shall be bonded;
(b) In the event the owner is a corporation or fraternal organization, the application
may be submitted as set forth in Rule 560-2-2-.02 of these Regulations.
(3) A separate Retailer license shall be required for each Place of Business.
(4) The requirement that an applicant's license be for the same location may be waived by the
Department where the location previously occupied was lost as the result of the judgment
of a court of general jurisdiction involving no fault or default of the Person under whom
the applicant had occupied the Premises, the condemnation of the property by an authority
having the power of eminent domain, or the due acquisition of the property of such
authority under the threat of condemnation.
(a) The requirement that an applicant's license be for the same location may be waived
by the Department where the net effect of the proposed change is to reduce the
number of package stores attributed to a Person or in which an applicant and his
family holds an interest.
(5) No Retailer of Distilled Spirits shall be approved where the Licensee pays to any Person,
firm or corporation any rent, management fee, or other payment based on the profits or
sales of such licensed Premises.
(a) Every applicant for a retail license for Distilled Spirits shall attach to the application
a copy of the applicant’s lease if the applicant is leasing the Premises. The
application will be denied if the rental payments are anything other than fixed
amounts reasonable for the area and consistent with rent paid for similar
accommodations by other retail business establishments.
(6) All leases for a Retailer of Distilled Spirits shall be in writing and for a term not less than
the period of such license. In the event the lease is terminated for any reason, the retail
license shall be terminated immediately.
(7) Application for a Retailer of Distilled Spirits for a location that has not been licensed in the
previous twelve (12) months shall include a certificate or scale drawing of a registered

12
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-3
RETAILER/RETAIL CONSUMPTION DEALER

surveyor that the proposed location complies with the Act in regard to distances from
alcohol treatment centers, churches, schools, and licensed locations for retail sale of
Distilled Spirits.
(8) Pursuant to O.C.G.A. § 3-4-21, no person shall be issued more than two Retailer of
Distilled Spirits licenses, nor shall any person be permitted to have a beneficial interest in
more than two Retailer of Distilled Spirits licenses, regardless of the degree of such
interest, except under subparagraph (b) of this paragraph 8.
(a) For purposes of this regulation, a person shall be deemed to have a beneficial
interest in a Retailer license when they:
1. Holds a Retailer of Distilled Spirits license;
2. Has any ownership interest, whether legal, equitable or other, in or control
over a retail distilled spirits business;
3. Holds a retail license for or has any ownership interest in a beer or wine
business which is conducted in conjunction with or immediately adjacent to
a retail distilled spirits business; or
4. Holds the license for or has any ownership interest in any retail Alcoholic
Beverage business and has any financial, contractual, or other business
interest, including any lease arrangement, in or with a retail distilled spirits
business or licensee.
(b) Under the de minimis concept, a person who owns less than five percent (5%) of
the shares of a corporation which has more than thirty-five (35) shareholders or
whose stock is publicly traded shall not, on the fact of stock ownership alone, be
deemed to have a beneficial interest in the retail distilled spirits business of such
corporation.
(9) With regards to tasting events, should any broken package containing Alcoholic Beverages
be stored by a Retail Package Liquor Store not licensed for retail sales for consumption on
the premises pursuant to O.G.C.A. § 3-15-2(9), such package shall be considered an “open
package” at all subsequent tasting events for purposes of O.G.C.A. § 3-15-2(3) until such
package is entirely consumed or disposed of.

Authority: O.C.G.A. §§ 3-2-2; 3-4-21, 3-15-2, 3-15-3, 48-2-12.

13
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-3
RETAILER/RETAIL CONSUMPTION DEALER

Rule 560-2-3-.13 Size of Container Purchased


(1) Except as provided in paragraph (2) of this rule, no Retail Consumption Dealer may
purchase Distilled Spirits which exceed ten percent (10%) alcohol by volume in containers
smaller than 750 milliliters.
(2) A Retail Consumption Dealer may purchase Distilled Spirits that exceed ten percent (10%)
alcohol by volume in containers of 375 milliliters or greater where such brands are not
commercially available in containers of 750 milliliters or greater as certified by the
Manufacturer with the Department. Manufacturer certification shall be made to the
Department at the time of brand registration by electronic means prescribed by the
Commissioner.
(3) A Manufacturer is permitted to bundle single-serving containers of Distilled Spirits
containing less than 750 milliliters in secure packaging where the aggregate volume of the
bundled containers meets or exceeds 750 milliliters. Single-serving containers must remain
bundled until the moment of service to the ultimate consumer by a Retail Consumption
Dealer.
(4) The sale of Distilled Spirits by a Retail Consumption Dealer Licensee in unbroken
Packages or in any quantity for other than consumption on the Premises is expressly
prohibited.

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

Rule 560-2-3-.14 Consumption on Premises - Retail, Contiguous Operation


(1) A Person holding a Retail Consumption Dealer license and a valid Retailer of Distilled
Spirits license at locations where the Premises of each Place of Business is contiguous to
the other and where each business is treated as completely separate for all purposes,
including such things as inventory, purchasing and record maintenance, may have a door
between the retail Place of Business and the consumption on premises Place of Business
subject to the following conditions:
(a) Each Place of Business must hold a proper license;
(b) Each Place of Business must operate in compliance with all laws and regulations
applicable to such business;

14
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-3
RETAILER/RETAIL CONSUMPTION DEALER

(c) The door between the Places of Business must be closed and locked during days
and hours when the operation of either Place of Business is prohibited;
(d) Each Place of Business must have a separate entrance for the public and no common
entrance shall be permitted;
(e) Each Place of Business shall have a separate and distinct trade name;
(f) Any storage room for the retail Place of Business shall be in compliance with all
rules and regulations pertaining to that retail Place of Business;
(g) Distilled Spirits may only be sold and delivered in the retail Place of Business;
(h) Only the Licensee of each Place of Business or his employees shall be permitted
ingress and egress through the passageway or door separating the two Places of
Business, and all such Persons must have a proper personnel statement on file with
the Department at all times;
(i) A separate cash register shall be maintained in each Place of Business and all
business transactions of the two Places of Business shall be kept separate;
(j) The passageway or door between the two Places of Business shall be located behind
the bar or service counter of each Place of Business or otherwise so situated or
maintained as to be accessible only to the Licensee and his employees and such
passageway or door shall not be used by customers, patrons, or any other Persons
not permitted by this Regulation.
1. Any connecting door or passageway which is not located behind the bar or
service counter of each Place of Business must be specially approved by the
Commissioner. There shall be permanently affixed on or beside that door or
passageway a sign in letters at least two inches in height stating "Employees
Only May Use This Door--Revenue Regulation 560-2-3-.14."
(2) It is the express intent of this Regulation that if a Retailer of Distilled Spirits location is
operated adjacent to an establishment which sells Alcoholic Beverages for consumption on
the premises as provided in paragraph (1) of this Regulation with an inside connecting
service door, such Retailer of Distilled Spirits location shall remain a distinct and separate
business entity, and the Retailer of Distilled Spirits location is hereby declared to be a
separate Premises from the establishment which sells Alcoholic Beverages for
consumption on the premises.
(3) It shall be a violation of this Regulation for any Licensee to sell, offer to sell, or keep for
the purpose of sale any item not commonly associated with that establishment. Prohibited

15
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-3
RETAILER/RETAIL CONSUMPTION DEALER

items shall include, but are not limited to, guns, ammunition, knives, weapons of any
character, gambling paraphernalia, including playing cards or dice, non-immediately
consumable items including groceries or any other items not commonly associated with
the consumption of Alcoholic Beverages or establishments licensed for the sale of
Alcoholic Beverages for consumption on the premises.

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

Rule 560-2-3-.15 Package Sales by Retail Consumption Dealers; Prohibitions


(1) A Retail Consumption Dealer shall not sell Distilled Spirits in Packages for carryout
purposes at any time.
(2) Retail Consumption Dealers shall not sell beer or Wine by the Package for carryout
purposes:
(a) On any day or at any time when the sale of Package beer or Wine for carryout
purposes is otherwise prohibited by law; or
(b) At any location which is within distances to grounds or buildings where the sale of
Alcoholic Beverages for carryout purposes is otherwise prohibited by law.
(3) Any Retail Consumption Dealer violating the provisions of this Rule shall be subject to the
suspension or revocation of licenses to sell Alcoholic Beverages.
(4) Pursuant to O.C.G.A. § 3-6-4, a restaurant that is a Retail Consumption Dealer may allow
a patron to remove a partially consumed bottle of Wine which was:
(a) Purchased from the Licensee;
(b) Partially consumed in conjunction with a meal purchased from the Licensee;
(c) Securely resealed with tamper-resistant tape by the Licensee; and
(d) Placed in a bag or container that is secured in such a manner that it would be visibly
apparent if the container has been subsequently opened or tampered with, along
with an affixed, dated receipt indicating the terms of the purchase.

Authority: O.C.G.A. §§ 3-2-2, 3-3-7, 3-3-20, 3-3-21, 3-6-4, 48-2-12.

16
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-3
RETAILER/RETAIL CONSUMPTION DEALER

Rule 560-2-3-.16 Consumption on Premises; Trade Practices


(1) All Persons licensed to sell or dispense Alcoholic Beverages by the drink for consumption
on the premises and the employees of such Person shall not:
(a) Sell or dispense any drinks not containing the exact brand, brands, or mixtures
ordered or requested by the customer or consumer; or
(b) Make any statement which is false or untrue in any fashion or which by any means
tends to create a misleading impression as to the quality of any Alcoholic Beverage
to the customer or consumer.
(2) All Persons licensed to sell or dispense Alcoholic Beverages by the drink for consumption
on the premises or the employees of such Person shall upon request of any customer or
consumer:
(a) Divulge to that customer or consumer the quantity of Alcoholic Beverage contained
in each drink sold to him or her; and
(b) Shall exhibit the specific brand or brands of Alcoholic Beverage contained in each
drink to that customer.
(3) In the case of Distilled Spirits, no Licensee, in the preparation of mixed drinks for
consumption on the premises, shall dispense one brand of Distilled Spirits from the
container of any other brand of Distilled Spirits or from any container whatsoever except
from that originally purchased from a licensed Wholesaler.
(a) No container may be refilled with any substance, including but not limited to water,
under any conditions or for any reason.
(4) No Person shall knowingly, and/or cause any other Person to, possess, sell, ship, transport,
or in any way dispose of any Alcoholic Beverages under any name other than the proper
name or brand known to the industry as designating the kind and quality of the contents of
the package or other containers of that Alcoholic Beverage.
(5) Establishments licensed to dispense Distilled Spirits by the drink shall not through general
advertising media, advertise the alcoholic contents or measurements of Distilled Spirits
contained in such drinks.

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

17
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-3
RETAILER/RETAIL CONSUMPTION DEALER

Rule 560-2-3-.17 Outside Delivery of Drinks for Retail Consumption Dealers


(1) For purposes of this Regulation, the term "Licensed Premises" shall include the Place of
Business and Premises that:
a. Is approved by the local governing authority;
b. Has the same address as the Licensed Premises;
c. Is owned or leased by the Retail Consumption Dealer;
d. Is not public domain;
e. Is served from the same bar or serving location that permanently services the
Licensed Premises; and
f. Is under the exclusive custody and control of the Retail Consumption Dealer.
(2) A Retail Consumption Dealer shall not sell, serve, or deliver or permit the sale, service, or
delivery of Alcoholic Beverages except within the Licensed Premises.
(3) Any area under the exclusive custody and control of the Retail Consumption Dealer that is
not located at only one address and is not registered or licensed as a single Place of Business
with the local licensing authority and the State of Georgia is subject to Rule 560-2-3-12.
(4) A Retail Consumption Dealer shall be responsible for:
a. All sale, delivery, or service of Alcoholic Beverages through any window, door, or
other opening in the Licensed Premises; and
b. Consumption and possession of all Alcoholic Beverages by any Person located on
the Licensed Premises.

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

18
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-4
WHOLESALER

TABLE OF CONTENTS
560-2-4-.01 Wholesaler; Additional Requirements of Licensee
560-2-4-.02 Delivery Charges and Special Charges
560-2-4-.03 Transportation of Distilled Spirits; Vehicle Requirements
560-2-4-.04 Transportation of Distilled Spirits; Limitations
560-2-4-.05 Trade Practices - Inventory Rotations; New Brands; Displays and Bins
560-2-4-.06 Sale Limitation; Delivery
560-2-4-.07 Wholesaler Posted Price for Distilled Spirits and Malt Beverages
560-2-4-.08 Inventories
560-2-4-.09 Audits; Assignment of Auditors; Due Cause
560-2-4-.10 Requirements for Salespersons and Representatives of Wholesalers
560-2-4-.11 Warehouse - Hub and Spoke Operations

Rule 560-2-4-.01 Wholesaler; Additional Requirements of Licensee


(1) A person applying for a license as a Wholesaler shall, in addition to providing the
information required by these regulations, provide the Commissioner with the following
items:
(a) A copy of the deed or purchase contract for the proposed licensed Premises, if the
licensed Premises is owned by the applicant;
(b) A copy of applicant's lease agreement for the licensed Premises if the proposed
licensed Premises is not owned by the applicant;
1. The term of the lease shall not be less than the term of the license sought by
applicant.
(c) The applicant's scheduled hours and days of operation, including the hours and days
when the licensed location is open and staffed.
(2) The Wholesaler shall:
(a) Maintain all inventory records at the licensed Premises for no less than three (3)
years;
(b) Maintain all Alcoholic Beverages separately from all other products of the
Wholesaler or from the products of any other parties sharing the facility;
1. Any separate location shall be a secured location under the custody and
control of only the applicant, its agent, or employees.

1
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-4
WHOLESALER

(c) Maintain and have custody and control over direct access from outside the facility
into the licensed Premises.

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

Rule 560-2-4-.02 Delivery Charges and Special Charges


(1) Delivery Charges: When a shipment to a Retailer or Retail Consumption Dealer consists
only of an order for the delivery of Alcoholic Beverages of less than one case of a single
or an assortment of brands, the Wholesaler may charge the Retailer or Retail Consumption
Dealer a special delivery charge of no more than twenty dollars ($20.00) for that delivery.
(2) The amount of a delivery charge, other than special charges, shall be the same as applied
to all of the Wholesaler's Retailers and/or Retail Consumption Dealers for shipments of
less than one case.
(3) All special charges, including fuel surcharges, shall be shown on invoices to the Retailer
or Retail Consumption Dealer.

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

Rule 560-2-4-.03 Transportation of Distilled Spirits; Vehicle Requirements


(1) Except for military deliveries as provided in Rule 560-2-15-.03 of these regulations and
except for emergency movements as provided in Rule 560-2-2-.16 of these regulations, all
transportation of Distilled Spirits from one point within Georgia to another within Georgia
shall be by Carrier unless otherwise provided for in this Rule.
(2) A licensed Manufacturer may transport its product to a Wholesaler under the same
provisions as set forth in this Regulation for a licensed Wholesaler.
(3) A licensed Wholesaler may only transport Alcoholic Beverages in vehicles owned or
leased by that Wholesaler.
(a) An Alcoholic Beverage Wholesaler may also transport Alcoholic Beverages in
vehicles owned or leased and operated by a Wholesaler's employees;
(b) Any vehicle used to transport Alcoholic Beverages, whether owned by the
Wholesaler or by an employee of that Wholesaler, shall be properly identified;

2
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-4
WHOLESALER

1. Proper identification shall include the Wholesaler's trade name or state


license number in a conspicuous place on each side of the vehicle.
2. The lettering for that identification shall not be less than two (2) inches in
height and not less than one (1) inch in width, and clearly spaced so as to be
clearly visible when read from a reasonable distance.

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

Rule 560-2-4-.04 Transportation of Distilled Spirits; Limitations


(1) Transportation of Distilled Spirits shall be made on any day except Sundays. Each
shipment shall be accompanied by an invoice or itemized list showing in detail the number
of cases, the size of containers, Alcohol Type, Brand and price of Distilled Spirits included
in the shipment and the point of origin and the point of destination.
(2) No licensed Wholesaler shall transport, or cause to be transported, any Distilled Spirits to
any point outside of Georgia without the special approval of the Commissioner.
(3) No other goods, wares, merchandise, or property of any description, except Wine, Malt
Beverages and those items that are lawfully sold in a Retailer's licensed location pursuant
to Rule 560-2-3-.04 may be transported in a vehicle transporting Distilled Spirits.

Authority: O.C.G.A. §§ 3-2-2, 3-4-153, 48-2-12.

Rule 560-2-4-.05 Trade Practices - Inventory Rotations; New Brands; Displays and Bins
(1) No Wholesaler, or anyone acting on its behalf, shall alter, disturb, move, rearrange, or
remove any Alcoholic Beverage within any Premises of a Retailer or Retail Consumption
Dealer, except:
(a) In a retail business where a Malt Beverage Wholesaler has been assigned a specific
cooler and/or shelf space, the Malt Beverage Wholesaler may affix the price, as
designated by the Retailer, and place its Brand Label in an assigned specific cooler
and/or shelf space;
1. Wholesaler personnel cannot subsequently change or alter the retail price
information affixed to Malt Beverages at time of delivery.

3
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-4
WHOLESALER

(2) A Malt Beverage Wholesaler may rotate its inventory while stocking its assigned Brand
Label within the Place of Business of a Retailer including storerooms, product displays,
warm shelves, and coolers.
(3) Upon introduction of a new Brand Label for distribution and sale in Georgia, or within a
Wholesaler's sales territory, Wholesalers, at the request of a Retailer or Retail Consumption
Dealer, may assist in rearranging available cooler and/or shelf space which has been
previously assigned to the Wholesaler.
(a) This service is permitted only within sixty (60) calendar days of date of receipt of
first shipment of the Brand Label by the Wholesaler and is limited to the
rearranging of the Wholesalers' designated Brand Labels.
(4) Permitted sales Representatives of Wholesalers, Brokers, Importers, and Manufacturers
may deliver generic point-of-sale displays and bins to Retailers provided such displays are
made available to all Retailers and Retail Consumption Dealers on equal terms.
(5) The Wholesaler, at the request of a Retailer or Retail Consumption Dealer, may construct
displays and bins on the Premises of a Retailer or Retail Consumption Dealer.
(a) These are allowed as part of the Wholesaler's marketing function;
(b) The construction or setup of displays and bins may include initially stocking the
display with Alcoholic Beverages;
(c) Any further resets of Alcoholic Beverages associated with the display must be as
prescribed under Rule 560-2-2-.17.
(6) No Wholesaler, Broker, Importer, Manufacturer, or any of their employees or agents shall
alter, disturb, block, or in any way impede the property of any other Wholesaler or the
products or displays relating to products offered by other Wholesalers.
(7) Wholesalers are not permitted to re-shelve Alcoholic Beverages contained in a display or
bin.
(8) Except as provided in paragraph (3) of this regulation, all services authorized to be
performed by a Wholesaler on or within the Place of Business of a Retailer or Retail
Consumption Dealer must be performed within five (5) business days (excluding state
holidays and Sunday) after the date of delivery by the Wholesaler, its employees, agents,
or contractors.

4
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-4
WHOLESALER

(a) Wholesalers shall maintain written copies of their schedules for a subsequent period
of three calendar years and make such schedules available to the Commissioner
upon request.

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

Rule 560-2-4-.06 Sale Limitation; Delivery


(1) Licensed Wholesalers shall sell only to Georgia Wholesalers, Importers, Retailers or Retail
Consumption Dealers holding a valid license.
(2) Alcoholic Beverages shall only be delivered to the Premises of such Retailers or Retail
Consumption Dealers by a vehicle leased, owned, or authorized by these regulations and
operated by a Wholesaler with a proper state-issued license or permit to make sales and
deliveries within the municipality or county in which the sale and delivery occurs.
(3) Alcoholic Beverages sold shall not be received, stored, or delivered to any other place than
the Place of Business for which a Retailer or Retail Consumption Dealer license has been
issued except as otherwise permitted under these regulations.
(4) It shall be a violation of these regulations for any Wholesaler to sell or deliver Brands of
Alcoholic Beverages in a territory designated to another Wholesaler for such Brands.

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

Rule 560-2-4-.07 Wholesaler Posted Price for Distilled Spirits and Malt Beverages
(1) Every licensed Wholesaler of Distilled Spirits and/or Malt Beverages shall file with the
Commissioner a list setting forth all Alcohol Types, Brands, Brand Labels and sizes of
Distilled Spirits and Malt Beverages being handled by the Wholesaler for each designated
sales territory.
(2) All price listings for Distilled Spirits and Malt Beverages shall be submitted via the
Wholesaler’s Georgia Tax Center (GTC) account.
(a) All prices listed for Distilled Spirits and Malt Beverages shall include all federal
and state taxes. Malt Beverage listings shall include county and municipal taxes.

5
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-4
WHOLESALER

(b) No licensed Wholesaler shall make any sale of Distilled Spirits or Malt Beverages
for any price lower than the price posted with the Department, except that sales may
be made less state tax to persons entitled to exemption from such tax.
(3) Quantity discounts, including cash, merchandise, and free Alcoholic Beverages provided
by the licensed Wholesaler, must be listed separately from the non-discounted price.
(a) Quantity discounts shall be for the same Brand and Alcohol Type as required to be
purchased to participate in the quantity discount listed by the licensed Wholesaler;
(b) Quantity discounts as provided for may not be used as a device or subterfuge to
circumvent the provisions of Rule 560-2-2-.13;
(c) The quantity discount price shall be available to all Retailers and Retail
Consumption Dealers within the Wholesaler's assigned sales territory;
(d) Quantity discount prices for Distilled Spirits may continue for a maximum of sixty
(60) calendar days from the initial date of sale and delivery of the product to the
Retailer or Retail Consumption Dealer provided the applicable price posting
specifically notes the availability of the extended discount price on specific
products;
(e) Quantity discounts for Malt Beverages must be posted at the same time and for the
same duration as the actual price posting.
(4) All reported prices shall be effective the Monday following the date of filing with the
Department and shall remain in effect until amended.
(5) Prices may not be amended for a period of:
(a) Fourteen (14) days after the previous effective filing date for Distilled Spirits;
(b) One hundred eighty (180) days after the previous effective filing date for Malt
Beverages.
1. The Commissioner may grant a waiver of the one hundred eighty (180) day
period for Malt Beverages when extenuating circumstances are shown and
subject to the following conditions:
(i) In the event a change in posted prices for Malt Beverages is
requested, the Wholesaler shall submit with the request substantial
documentation indicating to the satisfaction of the Commissioner
justification for such increase or decrease; and

6
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-4
WHOLESALER

(ii) In the event a waiver in writing is granted for Malt Beverages by


the Commissioner pursuant to this Regulation, no subsequent
increase or decrease in posted prices shall be permitted within a
period of one hundred eighty (180) days after the date of the
approval and waiver by the Commissioner unless a subsequent
waiver is obtained from the Commissioner in the same manner and
under the same conditions as specified in this Rule.
(6) Every Wholesaler, or Wholesaler employee, when calling on Retailer or Retail
Consumption Dealer for the purpose of conducting business, shall have in their possession,
and available to such licensee, a copy of the price list as reported to the Commissioner.

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

Rule 560-2-4-.08 Inventories


(1) Every licensed Wholesaler shall prepare a report, submitted via the Georgia Tax Center
(GTC) setting forth (i) total containers by size and (ii) total liters by tax category of
Distilled Spirits, Malt Beverages, and Wine on hand as of close of business January 31 and
July 31 of each year, and at any other time as directed by the Commissioner or by any
authorized agent of the Commissioner.
(2) The Wholesaler shall file the report via GTC with the Commissioner no later than ten (10)
days following taking of the inventory.
(a) A detailed record of the physical inventories, broken down by Brand, Brand Label,
Alcohol Type and size, must be available at all times at the Wholesaler's licensed
Premises for verification by the Commissioner’s agents.

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

Rule 560-2-4-.09 Audits; Assignment of Auditors; Due Cause


(1) In addition to the audits provided for in Rule 560-2-7-.02, the Commissioner, based on
credible information that a Wholesaler is not remitting local taxes in a timely manner, may
direct Department agents to perform any level of examinations or audits necessary to
ensure that:
(a) Each taxing jurisdiction has been properly paid the taxes as required; and

7
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-4
WHOLESALER

(b) All applicable state taxes have been paid on each business transaction.
(2) Upon discovery of any discrepancy, the Commissioner shall report any findings to any and
all taxing jurisdictions concerned; and
(a) The Commissioner may order the Wholesaler to show cause as to why the
Wholesaler's license should not be suspended or revoked, or have other penalties
imposed.
(3) The Department shall make available to any local taxing jurisdiction all:
(a) Excise tax reports;
(b) Audit briefs and reports;
(c) Alcoholic Beverage shipment records; and
(d) Any other investigative summaries and documents necessary for those taxing
jurisdictions to conduct an independent audit of or inquiry into the reports of any
licensed Wholesaler.

Authority: O.C.G.A. §§ 3-2-2, 3-2-11, 3-2-32, 48-2-12.

Rule 560-2-4-.10 Requirements for Salespersons and Representatives of Wholesalers


(1) No person shall be a salesperson or Representative of a licensed Wholesaler unless:
(a) The employing Wholesaler has notified the Department of the person's appointment
as a salesperson or Representative;
(b) The salesperson or Representative has, under oath, completed and filed an
application for a permit in the form prescribed by the Commissioner;
(c) The Commissioner has issued the permit to such salesperson or Representative;
(2) The permit shall expire upon written notice to the Commissioner by the Wholesaler that it
no longer employs the salesperson or Representative.
(3) It shall be a violation of this Regulation for a salesperson or Representative of a licensed
Wholesaler to:
(a) Engage in any activity that is in violation of the laws or regulations of any federal,
state, county, or municipal governing authority or regulatory agency; and/or

8
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-4
WHOLESALER

(b) Cause Alcoholic Beverages to be delivered to an unlicensed place of business.


(4) A salesperson or Representative of a licensed Wholesaler violating these regulations may
be cited and required to show cause as to why his or her permit should not be suspended
or revoked.

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

Rule 560-2-4-.11 Warehouse - Hub and Spoke Operations


(1) With the Department's advance approval, a Wholesaler may use Warehouse space as a
staging area for the routine transfer of Alcoholic Beverages for delivery within the
Wholesaler's designated territory without additional licensing requirements, subject to the
following requirements:
(a) The Warehouse space must be either owned or leased solely by the Wholesaler;
(b) The Warehouse space must not be shared with any other business entity;
(c) The Warehouse space must be located within a jurisdiction that allows the sale and
retail consumption of Alcoholic Beverages; and
(d) The request for authorization from the Department must contain the street address
of the Warehouse space.
(2) The Wholesaler must attest that:
(a) No business activity will occur at such Warehouse other than the routine transfer
of Alcoholic Beverages; and
(b) Such Warehouse will not be used for direct shipments of Alcoholic Beverages from
Shippers/Manufacturers to a Wholesaler.
(3) All Alcoholic Beverages transferred at such Warehouse shall be properly invoiced prior to
moving to the Warehouse.
(4) At no time will Alcoholic Beverages be allowed to remain at such Warehouse in excess of
two (2) consecutive days.
(5) Departmental approvals shall:
(a) Not extend beyond twelve (12) calendar months from the date of approval;

9
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-4
WHOLESALER

(b) Be renewed annually during the license renewal process;


(c) Be made a part of the Wholesaler's licensing file maintained by the Department;
and
(d) Require that any changes to the original request must be submitted in writing and
approved in advance.

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

10
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-5
MANUFACTURERS, SHIPPERS, IMPORTERS, & BROKERS

TABLE OF CONTENTS
560-2-5-.01 Advertising Material; Assessments for Advertising
560-2-5-.02 Unlawful Shipments; Seizure; Assessment
560-2-5-.04 Damaged, Lost, or Stolen Goods; Notification
560-2-5-.05 Correct Brand Labeling; Private Brand Label
560-2-5-.06 Registration Requirements for Representatives of Manufacturers
560-2-5-.07 Repealed
560-2-5-.08 Initial Registration by Manufacturer, Shipper, Importer, or Broker; Designation of
Wholesalers and Sales Territories
560-2-5-.09 Registering Additional Brands and Brand Labels for Designation of Wholesalers and
Sales Territories; Notice to Previously Designated Wholesaler(s)
560-2-5-.10 Changing Brands and Brand Labels Registration, Designation of Wholesalers or
Sales Territories
560-2-5-.11 Allocation of Designated Brand Labels for Wine

Rule 560-2-5-.01 Advertising Material; Assessments for Advertising


(1) No Manufacturer, Shipper, Importer, or Broker shall make any assessment or surcharge
against any Wholesaler on the purchase of Alcoholic Beverages, or otherwise, for
advertising purposes.
(a) This Rule does not prohibit charging for advertising which is voluntarily requested
and for which a fair market value is charged.
(2) No licensed Retailer or Retail Consumption Dealer shall accept from a Wholesaler, directly
or indirectly, any free goods or free merchandise, except standard Manufacturer, Shipper,
Importer, or Broker advertising material, nor shall any licensed Retailer or Retail
Consumption Dealer accept such advertising material on consignment.

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

Rule 560-2-5-.02 Unlawful Shipments; Seizure; Assessment


(1) Any and all Alcoholic Beverages shipped into or sold within Georgia by any Manufacturer,
Shipper, Importer, or Broker that is not in compliance with the provisions of this Act or the
provisions of the regulations promulgated pursuant to the Code shall be deemed contraband
and shall be seized by agents of the Commissioner and any law enforcement agent in
Georgia and disposed of according to the Act.

1
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-5
MANUFACTURERS, SHIPPERS, IMPORTERS, & BROKERS

(2) Any Manufacturer, Shipper, Importer or Broker of contraband Alcoholic Beverages shall
pay the full amount of tax as assessed to Georgia as determined by the Commissioner on
Alcoholic Beverages shipped or sold in violation of the laws.
(3) Any Shipper may be required to appear before the Commissioner to show cause why the
Shipper's license to ship into or within Georgia should not be revoked or suspended, have
its bond forfeited, or both.

Authority: O.C.G.A. §§ 3-2-2, 3-2-33, 3-2-35, 48-2-12.

Rule 560-2-5-.04 Damaged, Lost, or Stolen Goods; Notification


(1) Should any Alcoholic Beverages that are enroute to, carried through, or carried within
Georgia become damaged, destroyed, lost, or stolen during transit, the Shipper or Carrier
shall immediately notify the Commissioner.
(2) The Shipper or Carrier shall identify the Alcoholic Beverages so far as possible by type,
Brand, Brand Label, type of Alcoholic Beverage, size and quantity.

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

Rule 560-2-5-.05 Correct Brand Labeling; Private Brand Label


(1) All licensed Manufacturers are required to correctly label all goods by Brand Label
produced by them, including the bottles, containers, and cases.
(2) The Brand Labels shall all contain alcohol content by volume.
(3) Manufacturers are required to provide a copy of U.S. Alcohol and Tobacco Tax and Trade
Bureau Brand Label approval that shall be submitted to the Commissioner along with the
request, except where not required by statute.
(4) Any private Brand Label Alcoholic Beverage to be offered for sale within Georgia shall:
(a) Receive prior approval of the Commissioner;
(b) Be the product of an arms-length transaction between the contracting Retailer and
the Manufacturer, in which the Retailer has no direct involvement in the
manufacturing process; and

2
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-5
MANUFACTURERS, SHIPPERS, IMPORTERS, & BROKERS

(c) The Wholesaler must offer the Alcoholic Beverages to all Retailers on equal terms.

Authority: O.C.G.A. §§ 3-2-2, 3-4-152, 48-2-12.

Rule 560-2-5-.06 Registration Requirements for Representatives of Manufacturers


(1) Every agent, Representative, salesperson, or employee of any brewer, winery, distillery,
Manufacturer, Importer, Shipper, or Broker shipping or causing to be shipped Alcoholic
Beverages into or within Georgia shall register with the Department before carrying on any
activity involving the selling, promoting, displaying, or advertising of Alcoholic
Beverages.
(2) No person shall be a Representative of a Licensee unless:
(a) The employer has notified the Department of the person's appointment as a
Representative;
(b) The Representative has, under oath, completed and filed an application for a permit
in the form prescribed by the Commissioner;
(c) The Commissioner has issued the permit to such Representative;
1. The permit shall expire upon notice to the Commissioner by the
Manufacturer that it no longer employs the Representative.
(3) Representatives registered under this Rule shall be authorized to contact Wholesalers and
Retailers and Retail Consumption Dealers for purposes of carrying on business related to
Alcoholic Beverages in Georgia.
(4) It shall be a violation of this Regulation for a Representative of a licensed Manufacturer
to:
(a) Engage in any activity that is in violation of the laws or regulations of any federal,
state, county, or municipal governing authority or regulatory agency; or
(b) Cause Alcoholic Beverages to be delivered to an unlicensed place of business.
(5) A Representative of a licensed Manufacturer violating these regulations may be cited and
required to show cause as to why his or her permit should not be suspended or revoked.

3
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-5
MANUFACTURERS, SHIPPERS, IMPORTERS, & BROKERS

Authority: O.C.G.A. §§ 3-2-2, 3-5-40, 48-2-12.

Rule 560-2-5-.07 Repealed

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

Rule 560-2-5-.08 Initial Registration by Manufacturer, Shipper, Importer, or Broker;


Designation of Wholesalers and Sales Territories
(1) Except where not required by law, every Manufacturer, Shipper, Importer, or Broker shall,
at least thirty (30) days in advance of offering any Alcoholic Beverages for sale for the first
time in Georgia:
(a) Submit an application for a license through the Georgia Tax Center and:
1. Include one U.S. Alcohol and Tobacco Tax and Trade Beverage approved
Brand Label for each Brand and Brand Label of Alcoholic Beverage to be
shipped for the first time into, or within, Georgia. The registration of Brands
or Brand Labels shall be limited to a maximum of ten (10) Brands and Brand
Labels per submission, with unlimited submissions;
2. If such Manufacturer, Shipper, Importer, or Broker is not listed as the
applicant on the U.S. Alcohol and Tobacco Tax and Trade Beverage
Certification/Exemption of Label/Bottle Approval for such Brand or Brand
Label, submit a letter of authorization from such applicant granting such
Manufacturer, Shipper, Importer, or Broker the authority to register such
Brand or Brand Label in Georgia;
3. Designate, in the application for registration, sales territories for each of its
Brands or Brand Labels to be sold for the first time into, or within, Georgia;
and
4. Name one licensed Wholesaler in each territory who, shall be the exclusive
Wholesaler of such Brand or Brand Label within that territory;
(b) Such designations of Wholesalers or Wholesalers' territories shall be initially
approved by the Commissioner and shall not be changed nor initially disapproved

4
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-5
MANUFACTURERS, SHIPPERS, IMPORTERS, & BROKERS

except for cause, and the Commissioner shall determine cause after a hearing
pursuant to these Regulations.
(c) The registration of Brands and Brand Labels does not require an initial registration
fee or annual renewal fee.
(2) Any application for registration of Brands or Brand Labels that tends to create a monopoly
or lessen competition with respect to Alcoholic Beverages will not be approved. A
proposed change or transfer that will place more than 25% of the case volume of all
Distilled Spirits sold in Georgia under one Wholesaler or controlled group is presumed to
be an attempt to create a monopoly and lessen competition.

Authority: O.C.G.A. §§ 3-2-2, 3-4-152,3-5-31, 3-6-22,48-2-12

Rule 560-2-5-.09 Registering Additional Brands and Brand Labels for Designation of
Wholesalers and Sales Territories; Notice to Previously Designated Wholesaler(s)
(1) After a Manufacturer, Shipper, Importer, or Broker has made any registration pursuant to
Rule 560-2-5-.08, such Manufacturer, Shipper, Importer, or Broker may register additional
Brands or Brand Labels subject to the following terms:
(a) Such Manufacturer, Shipper, Importer, or Broker shall, at least thirty (30) days in
advance of offering such additional Brands or Brand Labels, submit the following
through the Georgia Tax Center:
1. One U.S. Alcohol and Tobacco Tax and Trade Beverage approved Brand
Label for each such Brand and Brand Label of Alcoholic Beverage to be
shipped into, or within, Georgia;
2. If such Manufacturer, Shipper, Importer, or Broker is not listed as the
applicant on the U.S. Alcohol and Tobacco Tax and Trade Beverage
Certification/Exemption of Label/Bottle Approval for such Brand or Brand
Label, submit a letter of authorization from such applicant granting such
Manufacturer, Shipper, Importer, or Broker the authority to register such
Brand or Brand Label in Georgia;
3. Designate, in the application for registration, sales territories for each Brand
or Brand Label to be sold into, or within, Georgia; and
4. Name one Licensed Wholesaler in each territory who shall be the exclusive
Wholesaler of such Brand or Brand Label within that territory.

5
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-5
MANUFACTURERS, SHIPPERS, IMPORTERS, & BROKERS

(b) Such designations of Wholesalers or Wholesalers’ territories shall be initially


approved by the Commissioner and shall not be changed nor initially disapproved
except for cause, and the Commissioner shall determine cause after a hearing
pursuant to these regulations.
(c) Submit a request through the Georgia Tax Center at least thirty (30) days in advance
of offering such Alcoholic Beverages for sale in Georgia. The registration of
additional Brands or Brand Labels shall be limited to a maximum of ten (10) Brands
and Brand Labels per submission, with unlimited submissions;
(d) Any application for the registration of Brands or Brand Labels that tends to create
a monopoly or lessen competition with respect to Alcoholic Beverages will not be
approved. A proposed change or transfer that will place more than 25% of the case
volume of all Distilled Spirits sold in Georgia under one Wholesaler or controlled
group is presumed to be an attempt to create a monopoly and lessen competition.
(2) If any Brands or Brand Labels submitted for registration pursuant to Rule 560-2-5-.08 or
this Rule have been previously designated to a different Wholesaler or if such Brands or
Brand Labels or any material portions thereof are the same as, or similar to, or such a
modification, substitution, upgrade, or extension of, a Brand or Brand Label that has been
previously designated to a different Wholesaler, the Manufacturer, Shipper, Importer, or
Broker shall:
(a) Notify the previously designated Wholesaler(s) by mailing, via U.S. certified mail,
a copy of the request to register such Brands or Brand Labels that designate
different Wholesalers or sales territories.
(3) The previously designated Wholesaler(s) shall have thirty (30) days from receipt of the
notification in paragraph (2) of this Rule above to file an objection with the Commissioner.
If an objection is not filed with the Commissioner within the thirty (30) day period, the
right to file such objection shall be waived.
(a) Objections shall state the specific reasons which form the basis of the objection;
(b) Any Brands or Brand Labels previously registered in Georgia and which have
subsequently been withdrawn from distribution for a period of less than four (4)
years shall be treated in the same manner as registering additional Brands or Brand
Labels and are subject to the provisions in this Rule;
(c) Any Brands or Brand Labels previously registered in Georgia which have
subsequently been withdrawn from distribution for a period equal to or greater than

6
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-5
MANUFACTURERS, SHIPPERS, IMPORTERS, & BROKERS

four (4) years shall be deemed an initial application to register the Brands or Brand
Labels pursuant to Rule 560-2-5-.08;
(d) Any previously designated Wholesaler filing an objection after the Brand or Brand
Label has been withdrawn for a period equal to or greater than four (4) years and
for which an initial application has been deemed filed pursuant to subparagraph
(3)(c) above, and Rule 560-2-5-.08, shall only have the right to a hearing if an
objection is filed with the Commissioner within six (6) months of the date of
registration and a determination is made by the Commissioner that a hearing is
warranted;
(e) The objection should include information showing that the last date the
Manufacturer shipped Alcoholic Beverages to the Wholesaler was within the
previous four (4) years;
(f) Maintaining an inventory of the withdrawn Brand or Brand Label showing
subsequent sales of that Brand or Brand Label to Retailers and/or Retail
Consumption Dealers shall NOT constitute sufficient grounds for a determination
that a hearing is warranted;
(g) A Brand or Brand Label is considered withdrawn as of the date of the letter of
withdrawal pursuant to Rule 560-2-5-.10(8), or if sooner, the date the license
expires or is relinquished by the Manufacturer, Shipper, Importer, or Broker.
(4) The Commissioner shall set a hearing and provide at least sixty (60) days notice of such
hearing via U.S. certified mail to the previously designated Wholesaler(s), the proposed
designated Wholesaler(s) for such Brands or Brand Labels, and the Manufacturer, Shipper,
Importer or Broker, as provided in subparagraph (a) below:
(a) The Commissioner shall set a hearing as provided in this Rule if any of the
following occur:
1. Any objecting party notifies the Commissioner that the Manufacturer,
Shipper, Importer, or Broker has failed to provide notice pursuant to
paragraph (2) of this Rule above;
2. An objection is filed pursuant to paragraph (3) of this Rule above within the
thirty (30) day period;
3. A Wholesaler notifies the Commissioner that it believes such Brands or
Brand Labels or any material portions thereof are the same as, or similar to,

7
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-5
MANUFACTURERS, SHIPPERS, IMPORTERS, & BROKERS

or such modification, substitution, upgrade or extension of, a Brand or


Brand Label which has already been registered; or
4. A motion is filed by the Commissioner.
(b) If it is determined from the evidence adduced at the hearing that the Brand or Brand
Label involved, including any material portion thereof, is the same as or similar to
or is such a modification, substitution, upgrade or extension of, a Brand or Brand
Label which has already been registered by the Manufacturer, Shipper, Importer or
Broker (or a predecessor of such Brand or Brand Label) so as to render it unjust or
inequitable (without cause being shown) to designate the Brand or Brand Label
being so modified, substituted, upgraded or extended; then such request shall be
denied or reversed, as the case may be;
(c) Provided however, that nothing in this Regulation shall be construed to prevent the
Manufacturer, Shipper, Importer or Broker from treating the matter as a desire to
change Wholesalers, and from proceeding under Regulation 560-2-5-.10, either
before or after such determination;
(d) Any inventory of the released Brand may no longer be distributed by the
Wholesaler as of the date of the letter of release as specified in Rule 560-2-5-.10(7).

Authority: O.C.G.A. §§ 3-2-2, 3-4-152, 3-5-31, 3-6-22, 48-2-12.

Rule 560-2-5-.10 Changing Brands and Brand Labels Registration, Designation of


Wholesalers or Sales Territories
(1) Any Manufacturer, Shipper, Importer, or Broker desiring to change Wholesalers with
respect to any Brand or Brand Label or to change the territory of a designated Wholesaler,
shall file with the Commissioner, a Notice of Intention containing the following
information:
(a) Name of each Brand or Brand Label involved;
(b) Case volume in Georgia for each Brand or Brand Label for the current year and the
two previous years;
(c) Name of the Wholesaler currently distributing each such Brand or Brand Label;
(d) Name of the proposed new Wholesaler, the proposed scope of the sales territory,
and whether such territory is different from that of the currently designated
Wholesaler;

8
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-5
MANUFACTURERS, SHIPPERS, IMPORTERS, & BROKERS

(e) Case volume of all Brands or Brand Labels of the proposed new Wholesaler for the
current year and the two preceding years;
(f) Name of all persons, firms or corporations having any financial interest in the
proposed new Wholesaler;
(g) If any person, firm or corporation named in subparagraph (f) above has any
financial interest in any other business engaged in the sale of Alcoholic Beverages,
the Department requires additional information including, but not limited to, the
following:
1. Business name and address;
2. Alcohol license number;
3. Ownership interest and/or offices held; and
4. Business relationship or association.
(h) A detailed explanation of the specific business reasons for the request to change
Wholesalers or to change the territory of a designated Wholesaler.
(2) Business reasons which may be considered by the Commissioner in determining cause for
authorizing a change of Wholesalers or to change the territory of a designated Wholesaler
include:
(a) A Wholesaler's bankruptcy or serious financial instability, including its failure
consistently to pay its debts timely or its failure to meet or maintain any objective
standards of capitalization expressly agreed to between the Wholesaler and the
Manufacturer, Shipper, Importer, or Broker, provided such standards are
determined by the Commissioner to be reasonable;
(b) A Wholesaler's repeated violation of any provision of federal or state law or
regulation whether or not such violation resulted in official action;
(c) A Wholesaler's failure to maintain sales volume of the Brand or Brand Label
reasonably consistent with sales volumes of other Wholesalers of that Brand or
Brand Label, or a Wholesaler's failure to otherwise promote the product effectively;
and
(d) Any other factors relevant to such proposed change that will aid the Commissioner
in determining cause.

9
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-5
MANUFACTURERS, SHIPPERS, IMPORTERS, & BROKERS

(3) At the same time that the original Notice of Intention is filed with the Commissioner, a
copy shall be served via U.S. certified mail by the Manufacturer, Shipper, Importer, or
Broker, upon each Wholesaler who may be affected by the proposed changes and a
certificate of such service shall accompany the original Notice of Intention filed with the
Commissioner.
(4) Any person, including the Commissioner, may file an objection to the request to change
Wholesalers or to change territory designations within thirty (30) days of the date of Notice
of Intention. Such written objections shall be filed with the office of the Commissioner.
The objecting party shall serve a copy of the objection upon all Wholesalers who may be
affected by the proposed change via U.S. certified mail.
(a) Upon the request of any party or upon motion by the Commissioner, the
Commissioner shall provide at least sixty (60) days notice via U.S. certified mail to
all applicable parties, hold a hearing, for the purpose of determining the truth of
any matters of fact alleged by any party and determining whether the proposed
changes are based upon sufficient cause and are otherwise consistent with the
policies set forth in Rules 560-2-5-.08 and 560-2-5-.09;
(b) Proposed changes will not be approved for the following reasons:
1. Any change that tends to create a monopoly or lessen competition with
respect to any type of Alcoholic Beverage. A proposed change or transfer
that will place more than 25% of the case volume of all Distilled Spirits sold
in Georgia under one Wholesaler or controlled group is presumed to be an
attempt to create a monopoly and lessen competition.
2. The failure or refusal of a Wholesaler to comply with any demand or request
of a Manufacturer, Shipper, Importer, or Broker which would result in a
violation of any provision of federal or state law or regulation.
(c) During the thirty (30) day period as provided in paragraph (4) above, and until the
proposed changes have been finally approved by the Commissioner, the party
proposing the change shall continue to supply the designated Wholesaler, upon
commercially reasonable terms, such reasonable quantities of the Brands or Brand
Labels involved as the Wholesaler may require.
(5) If no objection is filed to the Notice of Intention as provided in this Rule, the proposed
changes shall stand automatically approved by the Commissioner at the expiration of such
thirty (30) day period.

10
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-5
MANUFACTURERS, SHIPPERS, IMPORTERS, & BROKERS

(6) Any Manufacturer, Shipper, Importer, or Broker who obtains or acquires in any manner,
the right to sell, ship, or distribute any Brand or Brand Label shall for the purpose of these
regulations stand in the place of, and be subject to, all of the rights, privileges, duties and
obligations of its predecessor or its predecessors from whom such Brands or Brand Labels
were obtained or acquired.
(7) When a Brand or Brand Label is voluntarily released by a Georgia Wholesaler from
distribution in Georgia, the Wholesaler must mail a letter of release via U.S. certified mail
to the Manufacturer, Shipper, Importer, or Broker on company letterhead. Wholesaler shall
provide a copy of the letter of release to the Alcohol and Tobacco Division of the
Department within thirty (30) days of the date of the letter of release.
(a) The date of the letter of release will be considered the date upon which the Brand
was withdrawn from distribution;
(b) Letters of release received by the Department after the thirty (30) day requirement
will not be considered valid, and a new letter of release must be provided pursuant
to the requirements in this Rule;
(c) Any inventory of the released Brand or Brand Label may no longer be distributed
by the Wholesaler as of the date of the letter of release.
(8) When a Brand or Brand Label is voluntarily withdrawn from distribution in Georgia, the
Manufacturer, Shipper, Importer, or Broker must mail a letter of withdrawal to the
Wholesaler on company letterhead. The Manufacturer, Shipper, Importer, or Broker shall
provide a copy of the letter of withdrawal to the Alcohol and Tobacco Division of the
Department within thirty (30) days of the date of the letter of withdrawal.
(a) The date of the letter of withdrawal will be considered the date upon which the
Brand or Brand Label is withdrawn from distribution;
(b) Letters of withdrawal received after the thirty (30) day requirement will not be
considered valid, and a new letter of withdrawal must be provided pursuant to the
requirements in this Rule;
(c) Any inventory of the withdrawn Brand or Brand Label may still be distributed after
receipt of the letter of withdrawal by the Wholesaler.

Authority: O.C.G.A. §§ 3-2-2, 3-4-152, 3-5-31, 3-6-22, 48-2-12.

11
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-5
MANUFACTURERS, SHIPPERS, IMPORTERS, & BROKERS

Rule 560-2-5-.11 Allocation of Designated Brand Labels for Wine


(1) Any Manufacturer, Shipper, Importer, or Broker of Wine from a source producing less than
2,500 cases annually may designate Brand Labels for distribution by its designated
Wholesaler in the applicable sales territories to select Wine Retailers for consumption on
premises locations only, but shall not provide more than fifty (50) cases to any Retail
Consumption Dealer during a calendar year.
(2) Upon registering any such Brand Label pursuant to Rule 560-2-5-.08 or 560-2-5-.09, the
Manufacturer, Shipper, Importer, or Broker must provide an affidavit certifying the total
annual production of that Brand Label.

Authority: O.C.G.A. §§ 3-2-2, 3-2-21.1, 48-2-12.

12
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-6
DISTILLED SPIRITS

TABLE OF CONTENTS
560-2-6-.01 Specification of Premises
560-2-6-.02 Record of Materials Received, Including Affidavit Regarding Georgia Products;
Length of Time All Records Must Be Maintained; Separation of Georgia Products

Rule 560-2-6-.01 Specification of Premises


(1) Licenses for Retailers and Retail Consumption Dealers shall be displayed at each Premises.
(a) On-Premises outlets where it cannot be determined as one identifiable place of
business shall require additional licenses regardless of whether the establishments
have the same trade name, ownership, or management;
(b) Nothing shall require additional licenses for service bars, or portable bars used
exclusively for the purpose of mixing or preparing Alcoholic Beverage drinks when
these bars are accessible only to employees of the licensed establishment and from
which Alcoholic Beverage drinks are prepared to be served on the licensed
Premises.

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

Rule 560-2-6-.02 Record of Materials Received, Including Affidavit Regarding Georgia


Products; Length of Time All Records Must Be Maintained; Separation of Georgia
Products
(1) Licensed Manufacturers shall maintain a record of all materials received on the licensed
Premises for use in the production of Distilled Spirits, showing:
(a) The date of receipt;
(b) The name of the Person from whom received; and
(c) The kind and quantity of each material received.
(2) Where the licensed Manufacturer claims that the materials used are Georgia products, the
record required in this Rule shall also include:
(a) An affidavit of the Person from whom the products were received that they are in
fact Georgia products;

1
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-6
DISTILLED SPIRITS

1. Where commercial invoices, bills of lading, or prescribed forms contain the


required information, a separate record will not be required.
(b) The records, commercial invoices, or bills of lading shall be kept available for
inspection by the Commissioner at all times during regular business hours.
(3) All materials which are Georgia products shall be kept separate from materials which are
not Georgia products.
(4) Distilled Spirits manufactured from Georgia products shall be kept separate from Distilled
Spirits manufactured from products that are not from Georgia.
(5) The records required by this Rule and all other records required of licensed Manufacturers
shall be kept and maintained for a period of seven (7) years unless upon written application
the Commissioner has authorized otherwise.

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

2
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-7
MALT BEVERAGES

TABLE OF CONTENTS
560-2-7-.02 Additional Reports Prohibited; Authority of Commissioner
560-2-7-.03 Regulatory Agencies; Business Relations Prohibited; Conflicts of Interest

Rule 560-2-7-.02 Additional Reports Prohibited; Authority of Commissioner


(1) No other reports may be required of a Wholesaler except reports as provided for in these
regulations.
(2) The Commissioner shall enforce the provisions of these regulations pursuant to Georgia
Law, and shall:
(a) Examine all reports submitted by licensed Wholesalers;
(b) Compare the total transactions by the Wholesaler as reported by the Wholesaler in
the Georgia Tax Center (GTC) or on Form ATT-123 with the sum of all reports
submitted to municipalities and counties on Form ATT-122 to ensure that all
municipalities and/or counties are receiving the proper tax specified;
(c) Ensure that thorough, complete, and continuing audits are conducted by auditors of
the Department to verify that all local Malt Beverage taxes are collected and
remitted to the proper local taxing jurisdiction;
1. Such audits shall also verify that all applicable state taxes have been paid.
2. Any discrepancy discovered during the audit shall immediately be
investigated and the taxing jurisdiction concerned shall be promptly notified
of such findings.

Authority: O.C.G.A. §§ 3-2-2, 3-2-6, 3-5-84, 48-2-12.

Rule 560-2-7-.03 Regulatory Agencies; Business Relations Prohibited; Conflicts of Interest


(1) No person licensed to sell Malt Beverages in Georgia shall enter into any agreement, or
participate in any scheme or device with the governing authority or regulatory agency of
any municipality or county, which results in such municipality or county receiving less
than the total sum of Malt Beverage taxes due it as required by law.
(2) No Licensee shall permit any municipality, county or other regulatory agency to hold any
pecuniary interest in such Licensee's business, nor shall any Licensee pay any governing

1
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-7
MALT BEVERAGES

authority rent or remuneration for its business premises above the fair market value of such
premises.
(a) No Licensee shall pay any governing authority a percentage of sales or profits as a
license fee or charge, or as rent for its business premises, for the purposes of
evading the provisions of the Uniform Local Malt Beverage Tax.
(3) No Licensee shall employ or compensate any agent or employee of any municipality,
county, or other governing authority in any manner whereby such compensation or
payment of employment is based upon or related to the volume of Malt Beverages sold.
(4) No Licensee shall accept from any municipality, county, or other governing authority any
rebate of any excise taxes imposed on Malt Beverages by such governing authority.
(5) No person licensed to sell Malt Beverages by the package for carryout purposes shall sell
the Alcoholic Beverages at a price less than such Licensee paid for such Malt Beverages.
(a) A retail Licensee shall not pay less than the Wholesaler's price as published on its
price list plus the local excise tax imposed.
(6) Violation of this Rule by any Licensee shall be grounds for suspension or revocation of the
license.

Authority: O.C.G.A. §§ 3-2-2, 3-2-3, 3-2-4, 48-2-12.

2
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-8
BREWPUBS

TABLE OF CONTENTS
560-2-8-.01 Brewpubs
560-2-8-.02 Brewpub Bonds
560-2-8-.03 Monthly Report; Remittance of Taxes by Brewpubs

Rule 560-2-8-.01 Brewpubs


Upon application through the Georgia Tax Center as prescribed in Rule 560-2-2-.02, and as
provided for under O.C.G.A. § 3-5-36, the Commissioner may issue a brewpub license to any
brewpub in compliance with the requirements of this Act.

Authority: O.C.G.A. §§ 3-2-2, 3-2-6, 3-5-36, 3-5-37, 48-2-12.

Rule 560-2-8-.02 Brewpub Bonds


(1) Brewpubs are required to post with the Commissioner in the amount of $5,000.00, either:
(a) An annual or multiyear bond secured by a surety company authorized to do business
in Georgia; or
(b) An irrevocable bank letter of credit, issued by a bank located in Georgia,
conditioned upon prompt payment of all sums which may become due as required
by all laws, rules, and regulations governing the production of Malt Beverages in
Georgia.

Authority: O.C.G.A. §§ 3-2-2, 3-2-3, 3-5-36, 3-5-37, 48-2-12.

Rule 560-2-8-.03 Monthly Report; Remittance of Taxes by Brewpubs


(1) Every licensed brewpub located within Georgia shall file a monthly report with the
Commissioner on Form ATT-103, or on such other forms or through the Georgia Tax
Center as the Commissioner may prescribe, setting forth all Malt Beverage produced
during a specific calendar month, setting forth beginning and ending inventories for that
month, providing copies of all reports filed with the United States Department of Treasury,
and providing other information as the Commissioner may require to describe the
completed transactions.
(2) Brewpubs shall file the monthly report no later than the fifteenth (15th) day of the next
calendar month following the month of the transactions.

1
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-8
BREWPUBS

(3) The proper tax remittance for all production shall be included with the report.

Authority: O.C.G.A. §§ 3-2-2, 3-2-6, 3-5-37, 48-2-12.

2
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-9
WINE

TABLE OF CONTENTS
560-2-9-.01 Wine Tasting
560-2-9-.02 Wine Special Order Shipper
560-2-9-.03 Records
560-2-9-.04 Mead or Honey Wine; Manufacture, Distribution, Transportation, Sale

Rule 560-2-9-.01 Wine Tasting


(1) A Person conducting a Wine tasting shall have a valid Wine license issued by the
Department in accordance with Rule 560-2-2-.02.
(2) Any Person without a valid Wine license issued by the Department that seeks to conduct a
Wine tasting shall file Form ATT-4SP with the Department, or complete the corresponding
application through the Georgia Tax Center, along with any other appropriate forms as
reasonably prescribed by the Commissioner, at least ten (10) business days prior to the
Wine tasting.
(a) Any nonprofit civic organization that seeks to conduct a Wine tasting and is not
licensed by the Department shall also comply with the requirements set forth in
O.C.G.A. § 3-9-3;
(b) Any for-profit organization that seeks to conduct a Wine tasting and is not licensed
by the Department shall also comply with the requirements set forth in O.C.G.A. §
3-6-20.
(3) A Person who conducts a Wine tasting shall comply with these regulations, the Code, and
the laws of the jurisdiction where the Wine tasting is being held.
(4) This permit issued under this Rule allows for the sale of Wine to be consumed on the
premises where the Wine tasting is conducted as well as the sale of Packaged Wine for
consumption off-premises.

Authority: O.C.G.A. §§ 3-2-2, 3-2-3, 3-2-6, 3-15-2, 3-15-3, 3-6-20, 3-9-3, 48-2-12.

Rule 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.

1
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-9
WINE

(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.

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

Rule 560-2-9-.03 Records


(1) Each Manufacturer, Shipper, Importer, Broker, Wholesaler, Distributor, Retailer, or Retail
Consumption Dealer shall retain complete and accurate records of all Alcoholic Beverages
manufactured, produced, purchased and sold.
(2) The records shall be kept in a form prescribed by the Commissioner.
(3) No Manufacturer, Shipper, Importer, Broker, Wholesaler, Distributor, Retailer, or Retail
Consumption Dealer shall store any record concerning the shipping, invoicing, sale,
payment, or storage of Alcoholic Beverages at any other location than which a license has
been issued, except upon the written approval of the Commissioner.

2
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-9
WINE

(4) A Manufacturer, Shipper, Importer, Broker, Wholesaler, Distributor, Retailer, or Retail


Consumption Dealer may be required to appear before the Commissioner to show cause as
to why the Shipper's license to ship into or within Georgia should not be revoked or
suspended, have its bond forfeited, or both for failure to comply with this Rule.

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

Rule 560-2-9-.04 Mead or Honey Wine; Manufacture, Distribution, Transportation, Sale


(1) A proprietor shall first obtain federal approval of its formula and the process by which the
Mead or Honey Wine is manufactured before applying with the Department for a license.
(2) The sale, manufacture, transportation, and distribution of Mead or Honey Wine shall be
governed by the same regulations promulgated for Wine as established by the Act, unless
specifically stated to the contrary.

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

3
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-10
FARM WINERIES

TABLE OF CONTENTS
560-2-10-.01 Farm Wineries
560-2-10-.02 Farm Winery Retail Sales in Tasting Rooms
560-2-10-.03 Farm Winery as Wholesaler
560-2-10-.04 Records of Agricultural Products; Affidavit for Georgia Products
560-2-10-.05 Wine In Bulk; Separation of Wine
560-2-10-.06 Monthly Reports of Production

Rule 560-2-10-.01 Farm Wineries


(1) Farm wineries, as defined by this Title, may be licensed by application on forms provided
by the Commissioner or through the Georgia Tax Center upon compliance with the
following requirements:
(a) Approval of an application to the Commissioner;
(b) Payment of the proper license fee; and
(c) Compliance with all applicable Federal, State, and local government laws and
regulations.
(2) A farm winery license shall authorize the farm winery to operate a tasting room on the
Premises of the winery and to sell its products at retail at the winery.
(3) Farm winery Licensees may be licensed to sell their products at wholesale or retail in
accordance with Rules 560-2-10-.02 and 560-2-10-.03.

Authority: O.C.G.A. §§ 3-2-2, 3-2-3, 3-6-21.1, 48-2-12.

Rule 560-2-10-.02 Farm Winery Retail Sales in Tasting Rooms


(1) Farm wineries may, upon approval of the Commissioner, sell Wine in closed Packages at
retail for consumption off the premises in tasting rooms exclusively owned and operated
by the winery at no more than five (5) locations other than the Premises of the farm winery.
(2) All other locations must be independently licensed as a Retailer for the sale of Wine as
provided by this Title and these regulations.

1
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-10
FARM WINERIES

Authority: O.C.G.A. §§ 3-2-2, 3-6-21.2, 48-2-12.

Rule 560-2-10-.03 Farm Winery as Wholesaler


(1) A farm winery may only be licensed as a Wholesaler after receiving written notice from a
licensed Wholesaler that the Wholesaler is rejecting the winery's offer to sell its Wine.
(a) The offer and the rejection shall be in writing on company letterhead;
(b) The letters shall be submitted along with the winery's application for a Wholesaler
license.
(2) Upon application to the Commissioner pursuant to Rule 560-2-10-.01 a farm winery may
be issued a Wine Wholesaler license provided that:
(a) The application shall be in the same name as that of the farm winery;
(b) The license fee is paid; and
(c) A surety bond in an amount equal to the tax value in excess of $5,000.00 has been
provided.

Authority: O.C.G.A. §§ 3-2-2, 3-2-3, 3-6-21.1, 48-2-12.

Rule 560-2-10-.04 Records of Agricultural Products; Affidavit for Georgia Products


(1) Licensed farm wineries shall maintain a record of all produce grown on the licensed
Premises for use in the production of Wine, showing:
(a) The date of harvest;
(b) Quantity by weight; and
(c) Definition of produce by type.
(2) Licensed farm wineries shall maintain a record of all berries, fruits, grapes, or bulk Wines
received on the licensed Premises for use in the production of Wine, showing the date of
receipt, quantity, description, and the name and address of the person from whom received.
(3) Where the licensed farm winery claims that the berries, fruits, or grapes are Georgia-grown
products, the records shall include an affidavit of the person from whom the berries, fruits
or grapes were received, stating that they are in fact Georgia-grown products.

2
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-10
FARM WINERIES

(a) Where commercial invoices, bills of lading, or prescribed forms contain the
required information, an affidavit will not be required.

Authority: O.C.G.A. §§ 3-2-2, 3-2-6, 3-6-21.1, 48-2-12.

Rule 560-2-10-.05 Wine In Bulk; Separation of Wine


(1) Farm wineries are authorized to sell, deliver, and ship Wine in bulk to other farm winery
Licensees inside Georgia and are further authorized to acquire and receive deliveries and
shipments of Wine made within Georgia by farm winery Licensees inside Georgia.
(2) Wines contained or stored in bulk shall be identified as such and include:
(a) The origin of the berries, fruits, or grapes used in the production of Wine; and
(b) The percentage of the bulk Wine made from Georgia grown berries, fruits, or
grapes.
(3) Dessert and table Wines shall be stored separately.
(4) Table Wines produced from at least forty percent (40%) Georgia-grown berries, fruits, or
grapes shall be stored separately from table Wines produced from less than forty percent
(40%) Georgia-grown berries, fruits, or grapes.

Authority: O.C.G.A. §§ 3-2-2, 3-2-6, 3-6-21.1, 48-2-12.

Rule 560-2-10-.06 Monthly Reports of Production


(1) Licensed farm wineries shall file a monthly report of production with the Commissioner
on such forms or through the Georgia Tax Center as the Commissioner may prescribe.
(2) Exact copies of each report sent to the United States Treasury and any other such
documents that the Commissioner may require shall be attached to the monthly report
submitted to the Department.

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

3
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-12
LIMOUSINE

TABLE OF CONTENTS
560-2-12-.01 Definitions
560-2-12-.02 Limousine Carrier License Application for the Sale of Alcoholic Beverages
560-2-12-.03 Alcoholic Beverage License
560-2-12-.04 Duties of Carrier
560-2-12-.05 Driver's Duties
560-2-12-.06 Contracting Customer

Rule 560-2-12-.01 Definitions


(1) As used in these regulations:
(a) "Carrier" shall mean a limousine as defined in O.C.G.A. § 40-1-151 and:
1. Has been issued a certificate in accordance with Article 3 of Chapter 1 of
Title 40;
2. Has its vehicles registered with the Department; and
3. Is authorized by the Department to sell Alcoholic Beverages.
(b) "Contracting Customer" shall mean the person who:
1. Is the contracting party retaining the services of the Carrier;
2. Is liable for payment of the services; and
3. Is a passenger in the Registered Vehicle for the duration of the contracted
time period.
(c) "Limousine" shall mean a vehicle as defined in O.C.G.A. § 40-1-151;
(d) "Permitted Employee" shall mean a Carrier's employees or agents or contractors
who have been:
1. Retained by the Carrier to drive its Registered Vehicles;
2. Issued an approved chauffeur certificate in accordance with O.C.G.A. § 40-
16-2; and
3. Listed by the Carrier with the Department as a driver of the Carrier’s
Registered Vehicles.
(e) "Registered Vehicle" shall mean a limousine that:

1
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-12
LIMOUSINE

1. Is owned or leased by a Carrier;


2. Has been registered by the Carrier with the Department to allow for the sale
of Alcoholic Beverages; and
3. Has been posted with the Department's sticker and all other required signage
under these regulations.

Authority: O.C.G.A. §§ 3-2-2, 3-9-6, 48-2-12.

Rule 560-2-12-.02 Limousine Carrier License Application for the Sale of Alcoholic
Beverages
(1) An applicant for a Limousine Carrier Alcoholic Beverage License shall:
(a) Submit a completed application to the Department in the form and manner
prescribed by the Department.
(b) The application must include:
(i) A list of Carrier's vehicles that will be selling Alcoholic Beverages
including:
I. Year, make and model;
II. Vehicle Identification Number (VIN); and
III. License plate number.
(ii) A list of all drivers, agents, or contractors who may drive a Registered
Vehicle, including:
I. Name and residential address;
II. Date of birth; and
III. Georgia Driver's License Number.
(iii) Copy of each driver's Chauffeur's Permit issued by the Department of
Driver Services;
(iv) Copy of the certificate issued pursuant to Article 3 of Chapter 1 of Title 40;
(v) A license fee of $50.00 with application; and

2
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-12
LIMOUSINE

(vi) A registration fee of $15.00 for each vehicle operated by the Carrier that
will sell Alcoholic Beverages.

Authority: O.C.G.A. §§ 3-2-2, 3-9-6, 40-1-162, 40-16-2, 48-2-12.

Rule 560-2-12-.03 Alcoholic Beverage License


(1) Upon the Department's approval of a Carrier's application, the Department shall issue a
nontransferable license for a term of one (1) calendar year with an expiration date of
December 31 to the Carrier and the appropriate Department sticker for each Registered
Vehicle.
(a) Application and renewal for the license shall be made prior to November 1 for the
succeeding calendar year.
(2) A Registered Vehicle shall be subject to inspection by the Commissioner or the
Commissioner's agents for the purpose of inspecting the Premises and enforcing applicable
laws and regulations.
(3) A Carrier shall:
(a) Comply with all applicable local laws, state laws, and regulations concerning the
sale of Alcoholic Beverages by a Retail Consumption Dealer;
(b) Post the signs required by O.C.G.A. §§ 3-1-5 and 3-3-24.2 in each Registered
Vehicle of the Carrier so that the signs are readily visible to all occupants of the
Registered Vehicle;
(c) Maintain a current limousine carrier certificate as required by the Code; and
(d) Register all vehicles in which Alcoholic Beverages will be sold and affix the
required Department sticker.
1. The sticker shall be affixed in the bottom left portion of the rear windshield
so as to be visible from the outside.
2. The sticker issued to the Carrier shall not be transferable to another vehicle
or owner.
(4) Annually a Carrier shall:
(a) Submit a renewal application and remit a license fee of $50.00; and

3
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-12
LIMOUSINE

(b) Remit a renewal registration fee of $15.00 for each vehicle operated by the Carrier
that will sell Alcoholic Beverages.
(5) A Carrier is authorized to obtain and purchase Alcoholic Beverages only from a Georgia
licensed retail Alcoholic Beverage dealer.
(6) Failure to meet all requirements of this Regulation may result in suspension or revocation
of the Carrier's Alcoholic Beverage license.

Authority: O.C.G.A. §§ 3-1-5, 3-2-2, 3-9-6, 48-2-12.

Rule 560-2-12-.04 Duties of Carrier


(1) All Carriers selling Alcoholic Beverages shall:
(a) Notify the Department within fifteen (15) calendar days of employment of new
employees who may operate a Registered Vehicle or existing employees who may
be selected to operate a Registered Vehicle, in each case also providing the
information required for new employees under Rule 560-2-12-.02(1)(b)(ii); and
(b) Store all stocked Alcoholic Beverages in an enclosed, locked, tamper-proof
container permanently attached to the inside of the Registered Vehicle.
1. The container shall be in a fixed location not accessible to the operator of
the Registered Vehicle.
(2) All Distilled Spirits stocked by the Carrier shall:
(a) Be in unbroken Packages; and
(b) Be sold in fifty (50) milliliter bottles only.
(3) All Carriers shall maintain a copy of:
(a) The Carrier's license to sell Alcoholic Beverages in each Registered Vehicle; and
(b) Each driver's Chauffeur's Permit issued pursuant to O.C.G.A. § 40-16-2.
(4) A copy of the signed and dated contract for limousine service between the Contracting
Passenger and the Carrier shall be kept with the alcohol receipts of sales to that Passenger.

4
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-12
LIMOUSINE

(5) A Licensee shall maintain for three (3) years from the date of purchase of the Alcoholic
Beverages separate records relating to the purchase and sale of Alcoholic Beverage for the
Carrier's Registered Vehicles as specified in O.C.G.A. § 3-3-6 and these Regulations.
(6) Upon the first violation of these Regulations, a Carrier shall be subject to revocation of
registration of the vehicle involved in the violation for one (1) year and the offending driver
shall be removed from the Carrier’s list of Permitted Employees.
(7) A subsequent violation within three (3) years of any prior violation of these Regulations
by a Carrier for the sale of Alcoholic Beverages from an unregistered vehicle or the sale of
Alcoholic Beverages by a non-Permitted Employee of the Carrier shall result in revocation
or suspension of the Carrier's license to sell Alcoholic Beverages in any of the Carrier's
vehicles for a minimum of one (1) year.

Authority: O.C.G.A. §§ 3-2-2, 3-3-6, 3-9-6, 48-2-12.

Rule 560-2-12-.05 Driver's Duties


(1) An employee not permitted with the Department shall not operate any Registered Vehicle
when Alcoholic Beverages are stocked in the vehicle.
(2) The Permitted Employee of the Registered Vehicle shall:
(a) Not serve any Alcoholic Beverage to any passenger;
(b) Verify before any passengers are allowed to enter the vehicle that the Contracting
Customer is of legal drinking age and will be a passenger in the vehicle during the
entire contract period;
(c) Upon verification of the Contracting Customer's legal drinking age, provide the
Contracting Customer with access to the secure container where the Alcoholic
Beverages are stored;
(d) Be responsible for ensuring that all partially consumed Alcoholic Beverages left in
the Registered Vehicle are delivered to the Carrier's main facility for disposal;
(e) Maintain a copy in the Registered Vehicle of the driver's Chauffeur's Permit issued
pursuant to O.C.G.A. § 40-16-2; and
(f) Maintain a copy in the Registered Vehicle of the certificate issued to Carrier
pursuant to Article 3 of Chapter 1 of Title 40.

5
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-12
LIMOUSINE

(3) No passenger shall be permitted to remove any stocked or partially consumed Alcoholic
Beverage from the Registered Vehicle.
(4) When Alcoholic Beverages have been ordered by any passenger(s), the sale shall be
evidenced by a signed receipt indicating:
(a) Which passenger(s) ordered Alcoholic Beverages;
(b) The identity of the Alcoholic Beverages sold; and
(c) The quantity of the Alcoholic Beverages that were sold.

Authority: O.C.G.A. §§ 3-2-2, 3-9-6, 48-2-12.

560-2-12-.06 Contracting Customer


(1) If the Contracting Customer is a legal entity other than a natural person, then any natural
person who is an authorized agent of the legal entity may assume the role of Contracting
Customer upon presentation of documentation establishing such person as an authorized
agent.
(2) A Contracting Customer, who is a natural person may, prior to the use of the Registered
Vehicle, designate another natural person of legal age for purchasing of Alcoholic
Beverages to be the Contracting Customer, provided both parties notify the Carrier in
writing about their agreement.
(a) Upon presentation of the written agreement to the Carrier, the designated natural
person shall assume all responsibility of the Contracting Customer for the purchase
of Alcoholic Beverages.

Authority: O.C.G.A. §§ 3-2-2, 3-9-6, 48-2-12.

6
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-13
ALCOHOLIC BEVERAGE CATERING

TABLE OF CONTENTS
560-2-13-.01 Alcoholic Beverage Catering; Qualifications
560-2-13-.02 Requirements; Restrictions; Prohibitions
560-2-13-.03 Transportation and Delivery
560-2-13-.04 Violations

Rule 560-2-13-.01 Alcoholic Beverage Catering; Qualifications


(1) Any establishment which obtains and holds all the required licenses and permits and
otherwise complies with the provisions contained in these regulations shall be authorized
to sell, transport, deliver, and dispense Alcoholic Beverages for which a license was
obtained.
(2) In order to qualify as an Alcoholic Beverage caterer, the caterer must satisfy the following
requirements:
(a) The caterer must be the holder of either:
1. A valid state Retailer of Distilled Spirits license;
2. A valid state Retail Consumption Dealer license;
3. A valid state Retailer of Malt Beverages license; or
4. A valid state Retailer of Wine license.
(b) The caterer must also be the holder of:
1. A valid local Alcoholic Beverage license; and
2. A valid local catering event permit issued by the local governing authority
in the jurisdiction where the event is to be held, except where catering
events are authorized in that local jurisdiction but the local governing
authority does not issue such permits.
(3) The caterer may only sell the types of Alcoholic Beverages for which the caterer has
obtained a state license.

Authority: O.C.G.A. §§ 3-2-2, 3-11-2, 3-11-3, 3-11-5, 48-2-12.

1
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-13
ALCOHOLIC BEVERAGE CATERING

Rule 560-2-13-.02 Requirements; Restrictions; Prohibitions


(1) All sales of Alcoholic Beverages in connection with an authorized catered event shall be
paid for in cash.
(a) All other Alcoholic Beverage sales will be subject to restrictions and requirements
imposed by other Department regulations; and
(b) The acceptance of checks, debit cards, and credit cards shall be deemed the same
as cash and are subject to the requirements and restrictions imposed by other
Department regulations.
(2) No Distilled Spirits which exceed ten percent (10%) alcohol by volume may be sold in
containers smaller than 750 milliliters in connection with an authorized catered event.
(3) All sales are final and in no case will broken Packages of Alcoholic Beverages be removed
or returned by the licensed Alcoholic Beverage caterer from the site of the authorized
catered event to his or her place of business or any other location.
(a) All returns of unbroken Packages must be documented on the Quantity-Destination
report;
(b) Return of unbroken Packages of Alcoholic Beverages shall be handled as a "no
sale"; and
(c) Leftover broken Packages of Alcoholic Beverages shall be the property of the event
sponsor.
(4) The licensed Alcoholic Beverage caterer must provide all personnel needed to handle the
Alcoholic Beverages at the authorized catered event.
(a) The handling of Alcoholic Beverages shall include, but is not limited to:
1. Bartending services;
2. Dispensing;
3. Serving; and
4. Providing or furnishing Alcoholic Beverages.
(b) Employees of a licensed Alcoholic Beverage caterer must be twenty-one (21) years
of age or older in order to dispense, serve, sell, or handle Alcoholic Beverages at
any authorized catered event.

2
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-13
ALCOHOLIC BEVERAGE CATERING

(5) The sale of Alcoholic Beverages shall only be allowed on Sunday by an Alcoholic
Beverage caterer if the sale is authorized on Sunday by Georgia Laws and local ordinances.
(6) It shall be a violation of these regulations for a licensed Alcoholic Beverage caterer to
violate a local ordinance with respect to the sale or transportation of Alcoholic Beverages
in connection with an authorized catered event.
(a) Except as provided for in this Subject 560-2-13, there shall be no other
transportation of Alcoholic Beverages by Retailers or Retail Consumption Dealers.
(7) The licensed Alcoholic Beverage caterer shall notify the Commissioner in writing of the
site of the authorized catered event.
(a) The notification shall also contain any other information as the Commissioner may
require; and
(b) The notification must be received by the Department at least five (5) business days
prior to the authorized catered event.
(8) The licensed Alcoholic Beverage caterer shall keep on file at his place of business for no
less than three (3) years:
(a) All Beverage Alcohol Quantity/Destination Reports on Form ATT-CA-1;
(b) Local catering event permits;
(c) The names and identification information of all personnel assigned to work each
function; and
(d) All other documents, records, and reports required by Georgia law and Department
regulations.
(9) The licensed Alcoholic Beverage caterer is required to notify sponsors of authorized
catered events of the authority of the Commissioner or his agents to enter upon the premises
of an authorized catered event for the purpose of inspection and enforcement of these
regulations and all other laws and regulations pertaining to the sale, possession,
dispossession, and distribution of Alcoholic Beverages.

Authority: O.C.G.A. §§ 3-2-2, 3-11-5, 48-2-12.

3
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-13
ALCOHOLIC BEVERAGE CATERING

Rule 560-2-13-.03 Transportation and Delivery


(1) The transportation and delivery of Alcoholic Beverages by a licensed Alcoholic Beverage
caterer is subject to the following requirements and restrictions:
(a) Delivery of Alcoholic Beverages by a licensed Alcoholic Beverage caterer shall be
made only in connection with a permitted catered event;
(b) Deliveries not meeting the requirements as set forth in these regulations shall be a
violation of these regulations and other Department regulations governing the
transportation of Alcoholic Beverages by Retailers and Retail Consumption
Dealers;
(c) Violation of these regulations shall be cause for the suspension or revocation of
Licensee's Alcoholic Beverage licenses and/or forfeiture of Licensee's bond by the
Commissioner;
(d) All Alcoholic Beverages transported in violation of these regulations shall be
declared contraband and subject to seizure by the Commissioner or the
Commissioner’s agents;
(e) The transportation and delivery of Alcoholic Beverages shall be made in unbroken
Packages only to the permitted event site by the Licensee of an Alcoholic Beverage
catering establishment or employees of the Licensee who are twenty-one (21) years
of age or older;
(f) Vehicles used by a licensed Alcoholic Beverage caterer for the transportation and
delivery of Alcoholic Beverages in connection with a permitted catered event shall
be marked only with the state license number;
1. The lettering shall be two (2) inches high and one (1) inch wide on each side
of the vehicle.
2. No other wording or advertisements relating to the catering service shall be
allowed.
(g) While transporting and delivering Alcoholic Beverages in connection with an
authorized catered event, the licensee or the employee of the licensed Alcoholic
Beverage caterer shall have in his or her possession all of the following items:
1. A copy of the caterer's valid state Alcoholic Beverage license.

4
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-13
ALCOHOLIC BEVERAGE CATERING

2. A copy of the caterer's valid local Alcoholic Beverage catering event permit
from the local governing authority in the jurisdiction where the event is
being held.
3. The Alcohol Beverage Catering Quantity/ Destination Report.
(h) Delivery of all Alcoholic Beverages by a Licensee to an authorized catered event
must be made in unbroken containers; and
(i) The serving of all Alcoholic Beverages at the authorized catered event must be by
the drink.

Authority: O.C.G.A. §§ 3-2-2,, 3-11-5, 48-2-12.

Rule 560-2-13-.04 Violations


Any violation of these regulations will be considered a violation of the Licensee's state Alcoholic
Beverage license and shall be sufficient cause for the suspension or revocation of the license and/or
the forfeiture of the Licensee's bond.

Authority: O.C.G.A. §§ 3-2-3, 3-3-1, 3-3-2, 3-4-22, 3-5-25.1, 3-6-21, 3-11-5, 48-2-12.

5
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-14
NON-BEVERAGE ALCOHOL

TABLE OF CONTENTS
560-2-14-.01 Manufacturing and Importing Ethyl Alcohol

Rule 560-2-14-.01 Manufacturing and Importing Ethyl Alcohol


(1) Manufacture or importation of ethyl alcohol is to be used exclusively for the uses
enumerated herein as necessary and appropriate to ensure that such ethyl alcohol is not
directed to be used as a beverage or as a Distilled Spirit in contravention of law and evasion
of federal, state, and local excise taxes and license fees. Enumerated purposes are:
(a) Non-beverage scientific;
(b) Chemical;
(c) Mechanical;
(d) Industrial;
(e) Medicinal; or
(f) Culinary purposes.
(2) Every Person, firm, corporation or organization who desires to import or manufacture non-
beverage ethyl alcohol exclusively for any of the uses enumerated in paragraph (1) above
shall first obtain a license from the Department by completing an application through the
Georgia Tax Center (GTC) for a non-beverage distillery, manufacture, or importer license.
(a) Each application for a non-beverage manufacturer's, distiller's, or importer's license
shall also include:
1. A personnel statement and a set of fingerprint cards, as prescribed by the
Department, for each owner or owners and for principal employees such as
manager, foreman, superintendent, etc.;
2. An accurate and precise description of the exact location where any non-
beverage manufacturing or importing facility is to be located;
3. A copy of a valid Operating Permit or other proper authorization issued to
the applicant by the U.S. Alcohol and Tobacco Tax and Trade Bureau; and
4. A copy of approval from all applicable local governing authorities for the
construction and operation of the non-beverage manufacturing or importing
facility.

1
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-14
NON-BEVERAGE ALCOHOL

(3) When all of the requirements of paragraph (2) of this Rule and all other legal requirements
are met, a license for the non-beverage manufacture or importation of ethyl alcohol solely
for non-beverage use shall be issued by the Commissioner at no cost to the applicant.
(4) Licensees under this Rule must renew the license by applying for renewal each year
through GTC. Any non-beverage alcohol license issued or renewed by the
Commissioner is valid for the remainder of the calendar year in which it is issued.
The Commissioner may authorize Licensees who have filed an application for
renewal to operate until the license has been renewed or denied.
(5) Each non-beverage manufacturing or importing facility issued a non-beverage alcohol
license pursuant to this Regulation shall be subject to inspection by federal, state, and local
law enforcement officers at all times.
(6) Each Licensee shall maintain all invoices, bills of lading, reports, books, papers, or
documents of whatever nature involving all transactions relating to the purchase, sale,
distribution, storage, manufacture, importation, or handling of ethyl alcohol in any manner.
(a) The records and documents shall be maintained at the Licensee's place of business
for a period of three (3) years unless permission for disposal of such records prior
to the expiration of three (3) years is obtained in writing from the Commissioner.
(7) Each Licensee manufacturing or importing ethyl alcohol for use as fuel shall be properly
registered with the Motor Fuel Tax Section of the Department.
(8) All license applications shall be a permanent record, and all Licensees shall comply with
and be subject to the provisions of Rule 560-2-6-.01 of these regulations.
(9) The Commissioner may deny a license to any applicant who has been convicted of any
crime involving the illegal sale or manufacture of Alcoholic Beverages.
(10) The failure of any Person, firm, corporation, or organization holding such license under
these regulations to meet any obligations imposed by any tax laws of Georgia or to
otherwise comply with any requirements of law shall be grounds for suspension or
revocation of the license.

Authority: O.C.G.A. §§ 3-2-2, 3-4-2, 48-2-12.

2
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-15
MILITARY & CONSULS

TABLE OF CONTENTS
560-2-15-.01 Jurisdiction Over Territory Ceded to United States - Military & Consuls
560-2-15-.02 Federal Instrumentality as First Purchaser
560-2-15-.03 Military Purchases
560-2-15-.04 Tax-Paid Alcoholic Beverages
560-2-15-.05 Restrictions to Military Reservations
560-2-15-.06 Consuls

Rule 560-2-15-.01 Jurisdiction Over Territory Ceded to United States - Military & Consuls
The Commissioner asserts the right to regulate and control the manufacture, sale, and
transportation of Alcoholic Beverages within Georgia, including over any territory within the
historical boundaries of the State of Georgia but ceded to the United States.

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

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


(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) 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.

Rule 560-2-15-.03 Military Purchases


(1)
(a) Military reservations acting as federal instrumentalities are hereby authorized to
purchase tax-free Distilled Spirits from licensed Georgia Wholesalers, and the
Wholesalers are authorized to sell and deliver Distilled Spirits to authorized
purchasers from stock on hand subject to the following procedures:

1
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-15
MILITARY & CONSULS

1. Purchase orders submitted by federal instrumentalities must be maintained


on file at the Wholesaler's Place of Business for auditing and inspection by
the Department.
(i) No credits to Wholesalers for tax-free Distilled Spirits sold to
federal instrumentalities shall be given unless required documents
to substantiate the sale and delivery are available upon audit or
inspection at the Wholesaler's Place of Business.
2. The Wholesaler shall deliver the Distilled Spirits only to the federal
instrumentality through an authorized military officer, who shall sign for
the Distilled Spirits received and who shall obligate the federal
instrumentality for payment in full for the order.
(i) The sales invoice signed by the authorized receiving officer shall
be returned and filed at the Wholesaler's Place of Business.
(2) Malt Beverages.
(a) Manufacturers, Brokers, Importers, and Shippers of Malt Beverages are authorized
to ship Military Beer to Georgia licensed Wholesalers for distribution and sale to
authorized military installations.
(b) No brewer, Manufacturer, Importer or Broker of Malt Beverages, or
Representatives shall sell, offer to sell, ship, or cause to be shipped, or solicit for
shipment or sale any Military Beer within or into Georgia except to a licensed
Wholesaler and in accordance with the rules and regulations of the Commissioner.
(3) Wine.
(a) Purchase orders for tax-free Wines shall be transmitted through a licensed
Wholesaler and that Wholesaler is authorized to sell and deliver the Wines to
authorized purchasers from stock on hand subject to the following procedures:
1. Purchase orders submitted by federal instrumentalities must be maintained
on file at the Wholesaler's Place of Business for audit and inspection by the
Department.
2. The Wholesaler shall deliver the ordered Wines only to a military officer
authorized to receive the Wines, and the receiving officer shall sign for the
Wines received.

2
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-15
MILITARY & CONSULS

(i) The sales invoice signed by the authorized receiving officer shall
be returned and filed at the Wholesaler's Place of Business.
3. No credits to the Wholesaler for tax-free Wines sold to federal
instrumentalities shall be given unless required documents to substantiate
the sale are available upon audit or inspection at the Wholesaler's Place of
Business.

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

Rule 560-2-15-.04 Tax-Paid Alcoholic Beverages


(1) Licensed Alcoholic Beverage Wholesalers may sell tax-paid Alcoholic Beverages to
military reservations authorized to purchase Alcoholic Beverages.
(2) No credit or refund of the tax shall be made to Alcoholic Beverage Wholesalers for the sale
of tax-paid Alcoholic Beverages to military reservations.

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

Rule 560-2-15-.05 Restrictions to Military Reservations


(1) Military Liquors, Military Beer, and Military Wine purchased pursuant to Subject 560-2-
15 shall be sold or purchased on military reservations only by persons authorized to sell or
purchase Alcoholic Beverages.
(2) The possession of Military Liquors, Beer, or Wine purchased pursuant to Subject 560-2-
15 off the military reservation in quantities in excess of those authorized by O.C.G.A. § 3-
3-8 shall constitute the possession of non-tax paid Alcoholic Beverages subject to all laws
and regulations relating to non-tax paid Alcoholic Beverages.

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

Rule 560-2-15-.06 Consuls


(1) This Rule is promulgated pursuant to the Vienna Convention on Consular Relations of
April 24, 1963, 21 U.S.T. 77, T.I.A.S. 6820, and other treaties in force between the United
States of America and foreign states on the subject of consular relations.

3
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-15
MILITARY & CONSULS

(a) The purpose of this Regulation is to provide a procedure for extending certain
exemptions guaranteed by these treaties to Consular Officers located in Georgia.
(2) The tax imposed by the Act is an excise tax levied upon the first purchase or sale of
Alcoholic Beverages imported into Georgia.
(a) Where a Consular Officer imports Alcoholic Beverages directly from abroad or
from a federally bonded warehouse for the official use of the Consular Post or for
the personal use of the Consular Officer or members of his family forming part of
his household, the transaction is exempt from Georgia Alcoholic Beverages excise
tax under the multilateral consular convention referred to in paragraph (1) of this
Rule if the Consular Officer’s sending state is a party to the convention or another
treaty with the United States of similar import.
(3) Consular Officers are authorized to purchase and import directly from abroad and from
federally bonded warehouses located in the United States Alcoholic Beverages free from
Georgia Alcoholic Beverages excise tax under the procedures and subject to the restrictions
set forth in this Rule.
(a) Consular Officers may purchase tax-free Alcoholic Beverages directly from abroad
by notifying the Department of the proposed importation on a form provided by the
Department;
(b) Consular Officers may purchase tax-free Alcoholic Beverages from a federally
bonded warehouse by submitting purchase orders to the Alcohol and Tobacco
Division, on a form provided by the Department, executed by the head of the
Consular Post making the purchase;
1. Upon approval of the order by the Department, the Department shall
forward the order to the designated federally bonded warehouse with
authorization for shipment of the Alcoholic Beverages directly to the
Consular Post.
(c) Shipment by the federally bonded warehouse shall be only to the consular premises
and shall be accomplished in such manner and under such documentation as the
Department may require.
(4) The Commissioner exercises the plenary regulatory power over Alcoholic Beverages
granted to the State of Georgia by the Twenty-First Amendment to the Constitution of the
United States, and the authority of Consular Officers to import tax-free Alcoholic
Beverages is expressly conditioned upon compliance with the requirements of this Rule,
including following the requirements that the Alcoholic Beverages which may be imported

4
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-15
MILITARY & CONSULS

tax free under this Rule must be intended for consumption only and shall not exceed the
quantity necessary for direct use by the persons concerned.
(5) In the event the Alcoholic Beverage product desired to be purchased is available from a
Georgia licensed Wholesaler and is one in which excise taxes are collected and paid by a
reporting system, the Commissioner may authorize tax-free purchases from such licensed
Georgia Wholesalers.

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

5
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-16
ADMINISTRATIVE HEARINGS

TABLE OF CONTENTS
560-2-16-.05. Intra-Agency Appeal Procedure; Post Hearing Motions.

Rule 560-2-16-.05. Intra-Agency Appeal Procedure; Post Hearing Motions.


(1) The following two-step appeal procedure shall be the exclusive administrative remedy for
appealing decisions entered pursuant to these regulations.

(a) Step One – Request for Reconsideration:

1. Prior to an Executive Order becoming final, the Hearing Officer may


reconsider his or her decision to correct errors or omissions of fact or law.
2. A licensee or applicant who is aggrieved by the Executive Order entered by
the Hearing Officer may appeal by filing a Request for Reconsideration with
the Hearing Officer who heard the case no later than ten (10) days after
service.
3. The Hearing Officer shall review the request and either deny the request or
modify the initial Executive Order by an Order on Reconsideration.

(b) Step Two – Motion for Review:


1. Provided a timely Request for Reconsideration was filed with the initial
Hearing Officer, a licensee or applicant shall have ten (10) days from the
date of receipt of the Hearing Officer’s Order on Reconsideration (or denial
of request), to file with the Commissioner, a written Motion for Review.
2. The motion shall set forth a concise statement of the basis upon which the
appeal is made together with supporting arguments setting forth an
enumeration of erroneous conclusions of law or determinations.
3. On review, the Commissioner may consider the whole record or such
portions of it as may be cited by the parties. No evidence outside the record
shall be considered.
4. After due consideration and as soon as practicable, the Commissioner or
his/her designee shall either grant or deny the Motion for Review.

1
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-16
ADMINISTRATIVE HEARINGS

5. If the Motion is denied, the Hearing Officer's Executive Order shall


automatically become the Final Decision of the Department.
6. If the Motion is granted, the Commissioner will either remand the case to
the Hearing Officer for additional proceedings or issue a Final Order either
modifying or upholding the Executive Order.
7. With the exception of an Order remanding the case to the Hearing Officer,
either the Commissioner's Order denying a Motion for Review or the
Commissioner’s Final Order entered pursuant to this procedure shall
constitute final Department action, and the matter shall not be further
appealable within the Department.
(2) Application to Stay Execution of Order: The filing of a Request for Reconsideration or
Motion for Review does not automatically, of itself, stay the execution and enforcement of
any Order of the Hearing Officer or Commissioner.
(a) A request to stay the execution and enforcement of any Order may be made with
the Request for Reconsideration or Motion for Review and the Hearing Officer or
Commissioner may grant such request to stay upon appropriate terms for good
cause shown.
(3) Waiver of Administrative Appeal: The failure to follow the intra-agency appeal
procedure as outlined in this Regulation shall constitute a waiver of Department appeal
rights. Absent the initiation of the intra-agency appeal procedure, the Hearing Officer's
Executive Order shall automatically become the Final Decision of the Department ten (10)
days after service.

Authority: O.C.G.A. §§ 3-2-2, 3-2-3.

2
RULES
OF
DEPARTMENT OF REVENUE

CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION

SUBJECT 560-2-17
FORMS IN COMMON USE

TABLE OF CONTENTS
560-2-17-.05 Repealed

Rule 560-2-17-.05 Repealed

Authority: O.C.G.A. §§ 48-2-12.

You might also like