Ga. Comp. R. & Regs. R. 560-2-15-.03 - Military Purchases

(1)

(a) Military reservations acting as federal instrumentalities are hereby authorized to purchase tax-free Distilled Spirits from licensed Georgia Wholesalers, and the Wholesalers are authorized to sell and deliver Distilled Spirits to authorized purchasers from stock on hand subject to the following procedures:

1. Purchase orders submitted by federal instrumentalities must be maintained on file at the Wholesaler's Place of Business for auditing and inspection by the Department.

(i) No credits to Wholesalers for tax-free Distilled Spirits sold to federal instrumentalities shall be given unless required documents to substantiate the sale and delivery are available upon audit or inspection at the Wholesaler's Place of Business.

2. The Wholesaler shall deliver the Distilled Spirits only to the federal instrumentality through an authorized military officer, who shall sign for the Distilled Spirits received and who shall obligate the federal instrumentality for payment in full for the order.

(i) The sales invoice signed by the authorized receiving officer shall be returned and filed at the Wholesaler's Place of Business.

(2) Malt Beverages.

(a) Manufacturers, Brokers, Importers, and Shippers of Malt Beverages are authorized to ship Military Beer to Georgia licensed Wholesalers for distribution and sale to authorized military installations.

(b) No brewer, Manufacturer, Importer or Broker of Malt Beverages, or Representatives shall sell, offer to sell, ship, or cause to be shipped, or solicit for shipment or sale any Military Beer within or into Georgia except to a licensed Wholesaler and in accordance with the rules and regulations of the Commissioner.

(3) Wine.

(a) Purchase orders for tax-free Wines shall be transmitted through a licensed Wholesaler and that Wholesaler is authorized to sell and deliver the Wines to authorized purchasers from stock on hand subject to the following procedures:

1. Purchase orders submitted by federal instrumentalities must be maintained on file at the Wholesaler's Place of Business for audit and inspection by the Department.

2. The Wholesaler shall deliver the ordered Wines only to a military officer authorized to receive the Wines, and the receiving officer shall sign for the Wines received.

(i) The sales invoice signed by the authorized receiving officer shall be returned and filed at the Wholesaler's Place of Business.

3. No credits to the Wholesaler for tax-free Wines sold to federal instrumentalities shall be given unless required documents to substantiate the sale are available upon audit or inspection at the Wholesaler's Place of Business.

Notes

Ga. Comp. R. & Regs. R. 560-2-15-.03

O.C.G.A. §§ 3-2-2, 48-2-12.

Original Rule entitled "Operation of Bingo Games; License Required" was filed as Emergency Rule 560-2-15-0.3-.03 on December 27, 1978, having become effective December 22, 1978, the date of adoption, to remain in effect for a period of 120 days or until the adoption of a permanent Rule superseding this Emergency Rule, as specified by the Agency. Amended: Permanent Rule of the same title adopted superseding Emergency Rule 560-2-15-0.3-.03 . Filed February 23, 1979; effective March 15, 1979. Amended: Rule repealed. Filed August 22, 1980; effective September 11, 1980. Amended: New Rule entitled "Military Purchases" adopted. F. Oct. 1, 2010; eff. Oct. 21, 2010. Amended: F. May 31, 2023; eff. June 20, 2023.