Ga. Comp. R. & Regs. R. 560-2-2-.01 - Definitions
(1)
As used in these Regulations:
(a) "Act" means
the Georgia Alcoholic Beverage Code as amended.
(b) "Alcohol" means ethyl alcohol, hydrated
oxide of ethyl, or spirits of Wine, from whatever source or by whatever process
produced.
(c) "Alcoholic Beverage"
means and includes all Alcohol, Distilled Spirits, Malt Beverage, Wine, or
Fortified Wine intended for human consumption.
(d) "Alcohol Type" means the various Alcohol
products within the categories of Alcoholic Beverages such as bourbon, gin and
vodka for Distilled Spirits, chardonnay and pinot noir for Wine and lager and
ale for Malt Beverages.
(e) "Brand"
means any word, name, group of letters, symbols or combination thereof that is
used to identify a specific Distilled Spirit, Malt Beverage, Wine, or other
Alcoholic Beverage product and which is used to distinguish that product from
other Alcoholic Beverage products.
(f) "Brand Label" means any distinctive
labeling characteristics of an Alcoholic Beverage product associated with a
Brand including, without limitation, trade name, trademark, trade dress,
colors, packaging, Alcohol Type designation, or design. A Brand may have more
than one Brand Label associated with such Brand. A difference in packaging
container size alone is not considered a new or different Brand or Brand
Label.
(g) "Broker" means any
person who purchases or obtains an Alcoholic Beverage from an Importer,
distillery, brewery, or winery and sells the Alcoholic Beverage to another
Broker, Importer, or Wholesaler without having custody of the Alcoholic
Beverage or maintaining a stock of the Alcoholic Beverage.
(h) "Carrier" means any person whose business
is to transport goods or people while acting in the capacity as common,
private, or contract transporter of a product using its facilities or those of
other carriers.
(i) "Commissioner"
means the state revenue commissioner, or the Commissioner's designated agent or
representative.
(j) "Consular
Officer" means a career consular officer who is a national of the sending
country assigned to a consular post in Georgia for the exercise of consular
functions, and whose sending country is a contracting party to the multilateral
consular convention referred to in Rule
560-2-15-.06 or another treaty with
the United States of similar import.
(k) "Consular Post" means any
consulate-general, consulate, vice-consulate or consular agency.
(l) "County or Municipality" means a
political subdivision of this state as defined by law and includes any form of
political subdivision consolidating a county with one or more
municipalities.
(m) "Department"
means the Georgia Department of Revenue.
(n) "Denatured Alcohol" means a type of
Alcohol to which denaturants have been added in order to render the Alcohol
unfit for beverage purposes or internal human medicinal use.
(o) "Denaturants" means materials authorized
for use pursuant to Chapter 1 of Title 27 of the Code of Federal
Regulations.
(p) "Distilled
Spirits" means any Alcoholic Beverage obtained by distillation or containing
more than twenty-four percent (24%) Alcohol by volume.
1. Any beverage containing Distilled Spirits
shall be classified as a Distilled Spirit, independent of any added flavorings
or liquids, including other Alcoholic Beverages, even if the total Alcohol by
volume is less than twenty-four percent (24%).
2. A Wine or Fortified Wine is not a
Distilled Spirit.
(q)
"Family or Immediate Family" means any person related to a Manufacturer,
Shipper, Importer, or Broker within the first degree of consanguinity and
affinity as computed according to the canon law.
(r) "Flavored Malt Beverage" means any Malt
Beverage containing flavors and other non-beverage ingredients containing
Alcohol. Except as provided by paragraph (r)1. below, no more than 49% of the
overall Alcohol content may be derived from the addition of flavors and other
non-beverage ingredients containing Alcohol.
1. In the case of Malt Beverages with an
Alcohol content of more than six percent (6%) and not exceeding fourteen
percent (14%) by volume, no more than one and a half percent (1.5%) of the
volume of the Malt Beverage may consist of Alcohol derived from added flavors
and other non-beverage ingredients containing Alcohol.
2. A Flavored Malt Beverage shall be deemed a
Malt Beverage for purposes of these Regulations.
(s) "Fortified Wine" means any Alcoholic
Beverage containing not more than twenty-four percent (24%) Alcohol by volume
made from fruits, berries, or grapes either by natural fermentation or by
natural fermentation with brandy added. The term includes, but is not limited
to, brandy. Other than brandy, only distilled spirits made from fruits, berries
or grapes can be added to Wine without causing such Alcoholic Beverage to be
reclassified as a Distilled Spirit.
(t) "Fraternal Organization" means any
society, order, or supreme lodge, whether incorporated or not, conducted solely
for the benefit of its members and their beneficiaries and not for profit,
operated on the lodge system with a ritualistic form of work, and having a
representative form of government.
(u) "Gallon" or "Wine Gallon" means a United
States gallon of liquid measure equivalent to the volume of 231 cubic inches or
the nearest equivalent metric measurement.
(v) "Georgia Tax Center" is the Department's
electronic filing and payment system, which includes registration, collection,
and licensing for Alcohol. This term shall include any successor electronic
filing and payment system implemented by the Department.
(w) "Hard Cider" means an Alcoholic Beverage
obtained by the fermentation of the juice of apples, containing not more than
six percent (6%) of Alcohol by volume, including, but not limited to flavored
or carbonated cider. For purposes of this regulation, hard cider shall be
deemed a Malt Beverage for tax purposes. This term does not include "sweet
cider."
(x) "Head of a Consular
Post" means the Consular Officer charged with the duty of acting in the
capacity of head of the Consular Post to which he or she is assigned.
(y) "Hotel" means any hotel, inn, or other
establishment which offers overnight accommodations to the public for
hire.
(z) "Importer" means any
person who imports an Alcoholic Beverage into this state from a foreign country
and sells the Alcoholic Beverage to another Importer, Broker, or Wholesaler and
who maintains a stock of the Alcoholic Beverage.
(aa) "Individual" means a natural
person.
(bb) "Licensee" means any
person who is granted a license or permit by the Department concerning the
manufacturing, brokering, importing, wholesaling, or shipping of Alcoholic
Beverages, or who is licensed as a Retailer or Retail Consumption
Dealer.
(cc) "Malt Beverage" means
any Alcoholic Beverage obtained by the fermentation of any infusion or
decoction of barley, malt, hops, or any other similar product, or any
combination of such products in water containing not more than fourteen percent
(14%) Alcohol by volume and including, but not limited to, the Alcohol Types of
ale, porter, brown, stout, lager beer, small beer, and strong beer. This term
does not include sake, also known as Japanese rice wine.
(dd) "Manufacturer" means any maker,
producer, or bottler of an Alcoholic Beverage and:
1. In the case of Distilled Spirits, any
person engaged in distilling, rectifying, or blending any Distilled
Spirits;
2. In the case of Malt
Beverages, any brewer; and
3. In
the case of Wine, any vintner.
(ee) "Mead Wine" or "Honey Mead" means a
fermented Alcoholic Beverage made from honey that may not contain an Alcoholic
content of more than fourteen percent (14%) by volume or total solids content
that exceeds thirty-five (35) degrees Brix.
(ff) "Military Beer" means Malt Beverages
which have been purchased pursuant to these regulations which are exempt from
Georgia excise taxes and which have been properly identified pursuant to Rules
560-2-15-.03 and
560-2-15-.04.
(gg) "Military Liquors" means Distilled
Spirits purchased pursuant to these regulations which are exempt from Georgia
excise taxes and which have been properly identified pursuant to Rules
560-2-15-.03 and
560-2-15-.04.
(hh) "Military Reservation" means a duly
commissioned post, camp, base, or station of a branch of the armed forces of
the United States located on territory within this state which has been ceded
to the United States.
(ii)
"Military Wine" means Wine purchased pursuant to these regulations which is
exempt from Georgia excise taxes and which have been properly identified
pursuant to Rules
560-2-15-.03 and
560-2-15-.04.
(jj) "Package" means a bottle, can, keg,
barrel, or other original consumer container.
(kk) "Person" means any individual, firm,
partnership, cooperative, nonprofit membership corporation, joint venture,
association, company, corporation, agency, syndicate, estate, trust, business
trust, receiver, fiduciary, or other group or combination acting as a unit,
body politic, or political subdivision, whether public, private, or
quasi-public.
(ll) "Place of
Business" means the Premises of a licensed Manufacturer, Broker, Importer,
Wholesaler, Retailer or Retail Consumption Dealer described in such license
where Alcohol, or Alcoholic Beverages are manufactured, sold, or offered for
sale.
(mm) "Premises" means one
physically identifiable Place of Business operated by the same ownership and
overall management with only one address registered as a single Place of
Business with the local licensing authority and the State of Georgia.
(nn) "Regulations" means the regulations that
are promulgated by the Commissioner pursuant to the Act.
(oo) "Representative" means a person,
employee, agent, independent contractor, or salesperson with or without
compensation from a Licensee, who, acting on behalf of or at the direction of
the Licensee, represents the Licensee to a third-party.
(pp) "Retail Consumption Dealer" means any
person who sells Distilled Spirits for consumption on the premises at retail
only to consumers and not for resale.
(qq) "Retailer" means, except as to Distilled
Spirits, any person who sells Alcoholic Beverages, either in unbroken packages
or for consumption on the premises, at retail only to consumers and not for
resale. With respect to Distilled Spirits, the term means any person who sells
Distilled Spirits in unbroken packages at retail only to consumers and not for
resale.
(rr) "Routine Hub Transfer"
means a simultaneous transfer of Alcoholic Beverage products from one
Wholesaler delivery truck (the hub truck) to another Wholesaler delivery
truck(s) (the spoke truck(s)).
(ss)
"Shipper" means any person who ships an Alcoholic Beverage into Georgia from
outside of Georgia.
(tt) "Social
Media" means websites and other web-based technology that enable users to
create, share, or exchange information, ideas, messages, and other
content.
(uu) "Standard Case" means
six (6) containers of 1.75 liters, twelve (12) containers of 750 milliliters,
twelve (12) containers of one liter, twenty-four (24) containers of 500
milliliters, twenty-four (24) containers of 375 milliliters, forty-eight (48)
containers of 200 milliliters, sixty (60) containers of 100 milliliters, or one
hundred twenty (120) containers of 50 milliliters.
(vv) "State" means the State of
Georgia.
(ww) "Taxpayer" means any
person made liable by law to file a return or to pay tax.
(xx) "Warehouse" means any premises of a
Wholesaler, Manufacturer, Importer, or Shipper other than its registered Place
of Business, used for the storage of Alcoholic Beverages in accordance with the
express written approval of the Commissioner.
(yy) "Wholesaler" means any person who sells
or distributes Alcoholic Beverages to other licensed Wholesalers, Importers,
Retailers, or to Retail Consumption Dealers.
(zz) "Wine" means any Alcoholic Beverage
containing not more than 24 percent (24%) Alcohol by volume made from fruits,
berries, or grapes either by natural fermentation or by natural fermentation
with brandy added. Other than brandy, only distilled spirits made from fruits,
berries or grapes can be added to Wine without causing such Alcoholic Beverage
to be reclassified as a Distilled Spirit.
1.
This term includes, but is not limited to, all sparkling wines, champagnes,
combinations of such beverages, vermouths, special natural wines, rectified
wines, other like products and Sake, which is an Alcoholic Beverage produced
from rice.
2. This term does not
include cooking wine mixed with salt or other ingredients so as to render it
unfit for human consumption as a beverage.
3. A liquid shall first be deemed to be a
"Wine" at that point in the manufacturing process when it conforms to the
definition of "Wine".
Notes
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