Georgia

The Alcohol & Tobacco Division of the Georgia Department of Revenue enforces laws and regulations for the control of alcoholic beverages and tobacco products.

Laws & Rules:

• Georgia Code, Title 3 Alcoholic Beverages
• DOR, Alcoholic and Tobacco Tax Unit Regulations
• Department of Revenue Annual Legislation Summaries

Required: Yes

Name: Farm Winery or Manufacturer

Fee: $50 Farm Winery, $1000 Manufacturer

Expiration: Dec. 31st of each year

Bond: Required

Out-of-State wineries selling to Georgia distributors are required to be licensed as a Manufacturer (Winery) or a Farm Winery by the Georgia Department of Revenue. Applicants are required to apply for this license through the Georgia Tax Center (GTC), located on the Georgia Department of Revenue website. Wineries are required to obtain a bond each year, and must register with the Secretary of State only if they have nexus in the state.

Resources:

• Out-of-State Alcohol Manufacturer License Requirements
• Apply Using Georgia Tax Center (GTC)
• Alcohol, Tobacco, and Motor Fuel Affidavit for Citizenship Verification
• Alcohol, Tobacco and Motor Fuel Bond Form
• Alcohol & Tobacco Personnel Statement
• Secure and Verifiable Documents for Citizenship Verification
• Non-Retail Alcohol License Renewal Instructions

Required: Yes

Fee: No Fee

Approval: 2-3 days

Expiration: Does Not Expire

Revision Required: Tax Class, COLA change

New label registrations and revisions may only be submitted through your Georgia Tax Center (GTC) account. Brand registrations must be completed online and include a copy of the label and COLA for each label being registered. Designate one wholesaler in each territory to be the exclusive distributor of such brand or brand label within that territory. Once approved by the DOR Commissioner such  designation of wholesalers or wholesalers’ territories shall not be changed except for cause.

Any registration submittal must be completed by an officer or owner of the supplier, otherwise it is required to upload a completed GA Power of Attorney form.

The brand registration form and the required documents must be scanned and uploaded as individual files to your GTC account. It may take up to 30 days from the submission date for brand registrations to be processed. An e-message will be sent to the GTC account specifying the status and confirmation number of the brand registration once it has been processed.

Labels registered for direct-to-consumer sales must be resubmitted and registered for wholesale.

Resources:

• Brand Label Registration and Designation of Sales Territory
• Brand & Label Registration Instructions
• Submitting a Brand Registration through GTC
• How to Manage Wholesaler Profiles
• Power of Attorney (if applicable)

Franchise Law: Yes

Exclusive Territories: Required

Please review the law in its entirety and consult legal counsel prior to taking any action.

Brand labels and wholesaler designations for brand labels for a particular area must be filed with the Department of Revenue. A winery may grant the right to sell a specific brand to only one wholesaler in a particular sales territory.

Designations of Wholesalers or Wholesalers’ territories shall be initially approved by the Commissioner and shall not be changed nor initially disapproved except for cause. Cause is determined by the Revenue Commissioner and can include business reasons. Business reasons can include bankruptcy, repeated violations of the law and failure to maintain sales volume of the Brand reasonably consistent with sales volumes of other Wholesalers of that Brand, or a Wholesaler’s failure to otherwise promote the product effectively.

Any Manufacturer, Shipper, or Broker desiring to change Wholesalers with respect to any Brand or to change the territory of a designated Wholesaler, shall file with the Commissioner, a Notice of Intention.  A copy of the notice must also be sent to the affected wholesaler.  The notice must include a detailed explanation of the specific business reasons for the request to change Wholesalers or to change the territory of a designated Wholesaler.

Objections to the Notice of Intention must be filed within 30 days. Upon the request of any party or upon his own motion, the Commissioner shall hold a hearing, after providing due notice to all parties concerned, for the purpose of determining the truth of any matters of fact alleged by any party and determining whether the proposed changes are based upon sufficient cause. If no objection is filed the proposed changes are automatically approved by the Commissioner at the expiration of the 30 day period.

A manufacturer that acquires in any manner the right to sell new brands must continue to fulfill any agreements with wholesalers that were made by the brand’s previous owner.

Any Brands or Brand Labels previously registered in Georgia and which have subsequently been withdrawn from distribution for a period in excess of 4 years are generally considered as an initial application to register the Brand or Label.

When a brand is voluntarily released by a Georgia Wholesaler from distribution in Georgia, the Wholesaler must provide a letter of release to the Manufacturer, Shipper, Importer, or Broker on company letterhead, and a copy of the letter must be forwarded by the Wholesaler to the Department within 30 days of the date of the letter.

Citations:

• GA Regs. 560-2-5-.08 Designation of Sales Territories
• GA Regs. 560-2-5-.09 Registering Additional Brand Labels
• GA Regs. 560-2-5-.10 Changing Brand or Territory Designations
• O.C.G.A. § 3-6-22. Requirement of license for shipment of wines into state; contents of application; accompanying documents and labels; approval of wholesalers and wholesalers’ territories by commissioner

Required: Yes

Name: Farm Winery Monthly Report, or Report of Wine Shipments

Due Date: Monthly, by the 15th

A report of Wine Shipments for Non-Farm Wineries is required for a Manufacturer. A Farm Winery Monthly Report is due for a Farm Winery. Both are due via efile by the 15th of each month.

Resources:

• Instructions for Alcohol Shipment Report
• Report of Wine Shipments
• Shipment Report Instructions
• How to File an ATT-112 Form on GTC

Available: Yes

Fee: No Fee

Expiration: Does not expire

Alcohol permits allow the individual to represent alcohol products/ brands in the state of Georgia. Alcohol permits must be associated with an existing Georgia licensed manufacturer (winery/farm Winery, wholesaler, broker or importer). Permits for wine do NOT require a fee or annual renewal. Permits for distilled spirits require a $10 fee and annual renewal.

Resources:

• Apply for an Alcohol (Salesperson) Permit

License: Not Allowed

Interstate self-distribution is not permitted.

• Alcohol & Tobacco FAQs
• Alcohol & Tobacco Policy Bulletins
• Retail Sale of Mixed Drinks To-Go FAQs
• Alcoholic Beverage Tasting Events Bulletin (2020)
• Sampling of Alcoholic Beverages (2020)
• Out-of-State Alcohol Manufacturers License Types & Descriptions
• Recently Adopted or Amended Regulations