Wine Institute has received information clarifying Georgia’s direct-to-consumer wine shipping regulations. The rule allowing on-site shipments without a permit was not repealed on July 1, 2008 when the new permit law became effective. All wineries may continue to ship up to 5 cases of wine to a Georgia household annually provided the wine was purchased on-site. Wineries are not required to have a Direct Shipping Permit, pay taxes or file reports for on-site shipments.
A Direct Shipping Permit is required for all off-site shipments to a Georgia address. All bonded wineries are eligible to apply for a GA permit. The holder of a Direct Shipping Permit may ship up to 12 cases of wine sold off-site to a GA address annually. Direct Shipper’s with an approved Direct Shipper’s Permit are required to report, pay state and local sales tax, and excise tax on off-site direct-to-consumer shipments. On-site shipments do not count against the 12 case volume limit and should not be included in any direct shipping reports.
For example, if a GA consumer visits a winery the winery may ship up to 5 cases of wine to the GA consumer’s address as long as the 5 cases of wine were purchased on-site. The same consumer returns to GA and decides they would like to join the winery’s wine club. If the winery holds a direct shipping permit the winery may ship up to 12 additional cases of wine to the GA consumer’s address during the same year. If the winery does not have a direct shipping permit the consumer cannot join the wine club or receive off-site direct-to-consumer shipments.
Should you have any additional questions please contact Wine Institute’s State Relations Department at 415-356-7530.
