Last Updated: February 25, 2018

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

  • Required:Yes
  • 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.

2015 Alcohol License Renewal

October 23, 2014

The Georgia Department of Revenue recently announced that existing licensees can now renew their alcohol license for 2015 via their Georgia Tax Center (GTC) account. Renewals must be completed online using the GTC before the end of the calendar year. Wineries renewing a Manufacturer of Wine, Farm Winery or Broker license are required to submit … 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