The Act permits individuals to transport limited quantities of alcoholic beverages purchased outside of Georgia that are for personal or household use and for which the state excise tax has been paid. The Act requires that individuals transporting alcoholic beverages in excess of the amount exempted from payment of excise taxes must have proof of payment of the excise taxes. The Act provides for special order shipping licenses that exempt holders from general licensing requirements when transporting limited quantities of wine directly to consumers for personal or household use. The Act also permits wineries to ship limited quantities of wine directly to consumers under certain conditions without requiring the winery to be licensed or to comply with general licensing requirements.
ALCOHOLIC BEVERAGES Regulation of Alcoholic Beverages Generally: Provide Exemption for Transportation of Alcoholic Beverages for Personal or Household Use,
Ga. St. U. L. Rev.
Available at: https://readingroom.law.gsu.edu/gsulr/vol17/iss1/40