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STATE SHIPPING LAWS: Georgia

Open Permit

Last Updated: February 25, 2018

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Permit

DTC Permit
  • Required: Yes
  • Fee: $50
  • Expiration:Dec. 31st of each year

Sales Tax

  • Required: Yes
  • State:4.00%
  • Local:Yes
  • Tax on Shipping:Yes

Excise Tax

  • Required: Yes
  • Wine ≤ 14%: $.40/liter
  • Wine > 14%: $.67/liter

Volume Limit

Limits per Winery
  • 12 cases per calendar year per household

Reporting

Reporting Required
  • Sales Tax:Monthly by the 20th
  • Excise Tax:Monthly by the 15th
  • Direct Shipment:Monthly by the 15th
  • Record Retention:At least 3 years

Product Requirements

Label Registration Required
  • Labels approved for wholesale distribution must be resubmitted and approved for direct-to-consumer
  • No Fee
Product Restrictions
  • ONLY wines produced by the permittee may be sold and shipped to consumers

Additional Information

A Special Order Shipping Permit is required for making off-site sales to GA consumers.

  • License applications, renewals and reports must be filed online through the Georgia Tax Center and any additional required documents are to be uploaded to your account and filed online.
  • Licensees must verify the age of the purchaser by using an Online Age Verification Service or obtaining a copy of the purchaser’s government issued photo ID.
  • Every shipment of wine by the holder of a special order shipping license shall be clearly marked ‘Alcoholic Beverages, Adult Signature Required.’

A permit is not required for making on-site sales to GA consumers. The volume limit for on-site sales is 5 cases per household per year. Additionally, There are no reporting, brand registration or tax requirements for on-site sales.

State-by-State COVID-19 Guidance for ABC Licensees

April 15, 2020

To assist with winery sales and business operations, Wine Institute’s State Relations Team has compiled a listing of guidance for State ABC licensees in response to the COVID-19 outbreak. The new resource page is updated continuously as new information is released and changes impacting the sale and regulation of wine are implemented. Many of the … Read More ⟶

View All Georgia Alerts View All Compliance Alerts

Licensing Forms

  • Guidelines for Completing the Wine Special Order Shippers License Application
  • Georgia Tax Center Information and Instructional Documents
  • Personnel Statement (ATT-17)
  • Brand Label Registration ATT-104
  • Power of Attorney and Declaration of Representative (if necessary)
  • Citizenship Affidavit
  • Georgia Tax Center

Reporting Forms

  • Monthly Excise Tax Template for Wine Special Order Shipping Imports (Must be filed online.)
  • Georgia Tax Center (for filing sales tax returns)
  • Sales and Use Tax Returns (ST-3), paper

Statutes & Advisories

  • GA Law for Off-Site Shipments to Consumers
  • GA Law for On-Site Shipments to Consumers

CONTACT INFORMATION

Georgia Department of Revenue
Alcohol & Tobacco Tax Division
1800 Century Blvd. NE Room 4235
Atlanta, GA 30345-3205
Phone: (404) 417-4900
Fax: (404) 417-4901
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Please Note: This information is intended for winegrower licensees only. All information on WineInstitute.ComplianceRules.org is provided as an informational aid and is not legal advice. Data may be out-of-date or incomplete. Please consult a lawyer before taking any action.
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