GA

Georgia DTC compliance

Registration, tax, and operational requirements for shipping wine direct-to-consumer in Georgia. Every rule traces to a primary source.

Permitted

DTC wine shipping is permitted in Georgia today.

Statute

“This license entitles the winery to ship wine upon order directly to consumers for personal or household use in this state”

https://dor.georgia.gov/wine-special-order-shipping-out-state

Compliance reference

  • Permit expiration anchor

    Cross-source verified

    Calendar year end

  • Permit required

    Cross-source verified

    Yes

  • Direct shipping allowed

    Preliminary

    Yes

  • Common carrier delivery allowed

    Single source

    Yes

  • Reporting frequency

    Cross-source verified

    Monthly

  • Volume limit basis

    Preliminary

    Per consumer per year

  • Permit term

    Cross-source verified

    1 year

  • Reporting frequency threshold (gallons)

    Single source

    0

  • Permit expiration date

    Preliminary

    12-31

  • Excise tax collected by

    Preliminary

    Shipper

  • Age verification required

    Cross-source verified

    Yes

  • Permit fee

    Cross-source verified

    $50

  • Sales tax collected by

    Cross-source verified

    Shipper

  • Statute citation (NCSL)

    Withheld, older than the rules it backs

    This GA reference text was published 2021-10-15, before the 2026-08-31 date Ratify holds for the rules above it, so Ratify withholds it rather than printing superseded language beside current fields. It returns once the source is re-pulled and re-graded.

  • Volume limit

    Single source

    12

  • Volume limit unit

    Preliminary

    9-liter cases

Sales-tax rate

Base state sales-tax rate

Cross-source verified

4%

Confirmed across ≥2 independent governmental/industry sources.

Rate facts

Bond amount (maximum)
—
Bond amount (minimum)
—
Bond basis formula
—
Bond required
Yes
Excise rate by alcohol class
rate 0.4; rate 0.67 — ABV bands withheld pending source verification
Excise rate basis
Per liter
Excise rate per unit
$0.40
Federal basic permit required
Yes
Franchise tax required
No
Litter tax required
No
Monthly zero-sales report required
Yes
Economic nexus threshold
—
Permit application form
Wine Special Order Shipping
Permit application URL
https://dor.georgia.gov/wine-special-order-shipping-out-state
Product registration required
Yes
Maximum local sales-tax add-on
—
State sales-tax rate
4%
Single local use-tax rate option
—

Primary sources

3