PrintPermit
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.
States Enforce DTC Rules
February 6, 2020The continued growth of the direct-to-consumer (DTC) sales channel means that states will continue to make DTC shipping laws a priority for enforcement in 2020. An increasing number of states are investigating DTC shipments and conducting compliance checks on direct shipper permit holders and common carriers. Wineries that ship directly to consumers outside of California … Read More ⟶
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
Alcohol & Tobacco Tax Division
1800 Century Blvd. NE Room 4235
Atlanta, GA 30345-3205
Phone: (404) 417-4900
Fax: (404) 417-4901
