§ 3-6-26. Delivery, Transportation, Receipt, and Storage of Wine Sold by Wholesale Dealers to Retail Dealers
All wines sold by a wholesale dealer to a retail dealer shall be delivered only to the premises of a licensed retail dealer and transported only by a conveyance owned, or leased, and operated by a wholesale dealer, or owned, or leased, and operated by a wholesale dealer’s employee, who is designated to deal in […]
§ 3-6-26.1. Requirement as to Possession of Invoices or Delivery Tickets When Transporting Wine Upon Which Taxes Not Paid; Seizure as Contraband When Transported Without Invoices or Delivery Tickets
Every person who transports wine, upon which the taxes imposed by this title have not been paid, into or out of or within this state shall have in his actual personal possession invoices or delivery tickets showing the name and address of the seller or consignor, the name and address of the purchaser or consignee, […]
§ 3-6-27. Registration of Agents, Representatives, Salesmen, and Employees of Manufacturers, Importers, Producers, or Brokers
Every agent, representative, salesman, and employee of each winery, manufacturer, importer, producer, or broker shipping, or causing to be shipped, wines into the state shall register with the commissioner on forms prepared by the commissioner before engaging in the selling, promoting, displaying, or advertising of wine. History. Code 1933, § 58-823, enacted by Ga. L. […]
§ 3-6-28. Wine to Be in Containers Specified; Standards of Fill for Wine; Exemptions From Requirements as to Container Size
All wine shipped into this state and all wine manufactured within this state shall be in containers specified in the Standards of Fill for Wine prescribed by the United States Department of the Treasury for wines shipped in interstate commerce. The federal regulations relating to Standards of Fill for Wine are adopted and incorporated by […]
§ 3-6-20. Levy and Amount of State Occupational Tax; Application for License
An annual occupational license tax is imposed upon each winery, manufacturer, broker, importer, wholesaler, and retail dealer of wine in this state, as follows: Upon each winery and manufacturer $ 1,000.00 (2) Upon each wholesale dealer 500.00 (3) Upon each importer 500.00 (4) Upon each broker 50.00 (5) Upon each retail dealer 50.00 (6) Upon […]
§ 3-6-30. Creation of Limited Exceptions Regarding Direct Shipments
The General Assembly reaffirms the findings, determinations, and declarations in Code Section 3-3-31 regarding direct shipments of alcoholic beverages, but creates limited exceptions set forth in Code Sections 3-6-31 and 3-6-32 to permit the direct shipment of wine to residents of this state under certain circumstances. History. Code 1981, § 3-6-30 , enacted by Ga. […]
§ 3-6-21. Filing of Bonds by Applicants for Licenses Generally; Waiver of Bond Requirement
All applicants for licenses other than retail licenses shall file with the commissioner, along with each initial application, a bond: Conditioned to pay all sums which may become due by the applicant to the state as taxes, license fees, or otherwise, arising out of the operation of the business for which licensure is sought; and […]
§ 3-6-31. Special Order Shipping License Requirements and Regulations
For purposes of this Code section, the term “winery” means any maker or producer of wine whether in this state or in any other state, who holds a valid federal basic wine manufacturing permit. Notwithstanding any other provision of this title to the contrary, any shipper which is also a winery may be authorized to […]
§ 3-6-21.1. Licensing of Farm Wineries to Engage in Retail and Wholesale Sales; Surety Bond; Excise Taxes
As used in this Code section, the term: “Farm winery” means a winery which makes at least 40 percent of its annual production from agricultural produce grown in the state where the winery is located and: Is located on premises, a substantial portion of which is used for agricultural purposes, including the cultivation of grapes, […]
§ 3-6-32. Shipment of Wine by Winery to Consumers; Circumstances
Notwithstanding any other provision of this title to the contrary, a winery located within this state or outside this state that holds a federal basic wine manufacturing permit, whether licensed under this title or not and without regard to brand or label registrations or designations of wholesalers pursuant to Code Section 3-6-22, shall be permitted […]