Adopted Regulations ATD 2022-002
Adopted Regulations ATD 2022-002
Adopted Regulations ATD 2022-002
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560-2-1-.02 Repealed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
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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.
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DEPARTMENT OF REVENUE
CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION
SUBJECT 560-2-1
ORGANIZATION
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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
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DEPARTMENT OF REVENUE
CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION
SUBJECT 560-2-2
GENERAL PROVISIONS
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DEPARTMENT OF REVENUE
CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION
SUBJECT 560-2-2
GENERAL PROVISIONS
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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.
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DEPARTMENT OF REVENUE
CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION
SUBJECT 560-2-2
GENERAL PROVISIONS
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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.
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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”.
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DEPARTMENT OF REVENUE
CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION
SUBJECT 560-2-2
GENERAL PROVISIONS
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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.
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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.
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.
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DEPARTMENT OF REVENUE
CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION
SUBJECT 560-2-2
GENERAL PROVISIONS
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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.
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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.
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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.
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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.
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DEPARTMENT OF REVENUE
CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION
SUBJECT 560-2-2
GENERAL PROVISIONS
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DEPARTMENT OF REVENUE
CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION
SUBJECT 560-2-2
GENERAL PROVISIONS
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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.
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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.
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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.
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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.
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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.
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DEPARTMENT OF REVENUE
CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION
SUBJECT 560-2-2
GENERAL PROVISIONS
Location Name:_______________________
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DEPARTMENT OF REVENUE
CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION
SUBJECT 560-2-2
GENERAL PROVISIONS
Address: _____________________________________
_____________ ______________________
Date: _____________________
Name:___________________________
(print or type)
Title: ___________________________
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DEPARTMENT OF REVENUE
CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION
SUBJECT 560-2-2
GENERAL PROVISIONS
(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.
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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.
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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.
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.
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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.
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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.
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.
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.
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.
32
RULES
OF
DEPARTMENT OF REVENUE
CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION
SUBJECT 560-2-2
GENERAL PROVISIONS
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.
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
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.
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.
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.
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
5
RULES
OF
DEPARTMENT OF REVENUE
CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION
SUBJECT 560-2-3
RETAILER/RETAIL CONSUMPTION DEALER
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.
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.
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.
8
RULES
OF
DEPARTMENT OF REVENUE
CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION
SUBJECT 560-2-3
RETAILER/RETAIL CONSUMPTION DEALER
9
RULES
OF
DEPARTMENT OF REVENUE
CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION
SUBJECT 560-2-3
RETAILER/RETAIL CONSUMPTION DEALER
10
RULES
OF
DEPARTMENT OF REVENUE
CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION
SUBJECT 560-2-3
RETAILER/RETAIL CONSUMPTION DEALER
11
RULES
OF
DEPARTMENT OF REVENUE
CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION
SUBJECT 560-2-3
RETAILER/RETAIL CONSUMPTION DEALER
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.
13
RULES
OF
DEPARTMENT OF REVENUE
CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION
SUBJECT 560-2-3
RETAILER/RETAIL CONSUMPTION DEALER
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.
16
RULES
OF
DEPARTMENT OF REVENUE
CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION
SUBJECT 560-2-3
RETAILER/RETAIL CONSUMPTION DEALER
17
RULES
OF
DEPARTMENT OF REVENUE
CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION
SUBJECT 560-2-3
RETAILER/RETAIL CONSUMPTION DEALER
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
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.
2
RULES
OF
DEPARTMENT OF REVENUE
CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION
SUBJECT 560-2-4
WHOLESALER
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.
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
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.
8
RULES
OF
DEPARTMENT OF REVENUE
CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION
SUBJECT 560-2-4
WHOLESALER
9
RULES
OF
DEPARTMENT OF REVENUE
CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION
SUBJECT 560-2-4
WHOLESALER
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
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.
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.
3
RULES
OF
DEPARTMENT OF REVENUE
CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION
SUBJECT 560-2-5
MANUFACTURERS, SHIPPERS, IMPORTERS, & BROKERS
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.
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
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
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.
11
RULES
OF
DEPARTMENT OF REVENUE
CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION
SUBJECT 560-2-5
MANUFACTURERS, SHIPPERS, IMPORTERS, & BROKERS
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
1
RULES
OF
DEPARTMENT OF REVENUE
CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION
SUBJECT 560-2-6
DISTILLED SPIRITS
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
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.
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
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.
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
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.
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.
2
RULES
OF
DEPARTMENT OF REVENUE
CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION
SUBJECT 560-2-9
WINE
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
1
RULES
OF
DEPARTMENT OF REVENUE
CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION
SUBJECT 560-2-10
FARM WINERIES
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.
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
1
RULES
OF
DEPARTMENT OF REVENUE
CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION
SUBJECT 560-2-12
LIMOUSINE
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.
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.
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.
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.
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
1
RULES
OF
DEPARTMENT OF REVENUE
CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION
SUBJECT 560-2-13
ALCOHOLIC BEVERAGE CATERING
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.
3
RULES
OF
DEPARTMENT OF REVENUE
CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION
SUBJECT 560-2-13
ALCOHOLIC BEVERAGE CATERING
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. §§ 3-2-3, 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
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.
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.
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RULES
OF
DEPARTMENT OF REVENUE
CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION
SUBJECT 560-2-15
MILITARY & CONSULS
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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.
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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
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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.
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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.
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RULES
OF
DEPARTMENT OF REVENUE
CHAPTER 560-2
ALCOHOL AND TOBACCO DIVISION
SUBJECT 560-2-16
ADMINISTRATIVE HEARINGS
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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