Georgia
Open with a permitComing nextLast checked September 29, 2026
Open to California wineries that hold a $50 Wine Special Order Shipping License and a $5,000 bond, up to 12 cases per consumer a year.
Georgia has its own chapter in the free book Direct to Consumer, State by State, and this page carries any change since it went to press. Get the whole book
Can you ship here?
- Permit
- Wine Special Order Shipping License from the Department of Revenue, $50. Licenses run for the calendar year; the renewal application is due November 1.
- Volume limit
- 12 standard cases per consumer or address per calendar year.
- Bond
- A $5,000 Winery Manufacturer, Broker or Importer bond, filed with the application and kept in force for every license year.
What you'll file
| Return or report | Form | Agency | How Pinrates handles it |
|---|---|---|---|
| Special Order Shipping monthly excise tax return and template (due the 15th) | Department of Revenue, Alcohol and Tobacco Division | Prepared by Pinrates. You submit it in the Georgia Tax Center. | |
| Sales and use tax return, state plus local (due the 20th) | ST-3 | Department of Revenue | Prepared by Pinrates. You submit it in the Georgia Tax Center. Electronic filing is coming next. |
When it's due
| Excise return (monthly) | Every month, by the 15th |
| Sales tax (monthly filers) | Every month, by the 20th |
| Renewal application + bond | Nov 1 |
| License and bond expire | Dec 31 |
A monthly filer's year. If the Department approves a longer sales tax period, that return falls on the 20th after each period instead.
Tax rates
Georgia sales tax (4% state plus local, 6% to 9% combined) and the wine excise of 40 or 67 cents a liter.
Local rates: calculated from each delivery address.
Other rules
- Label registration
- Every brand registered before it ships. No fee and no renewal.
- Carrier
- The carrier must get the signature of an adult 21 or older at delivery.
Changes since September 29, 2026
None recorded. The Georgia chapter of Direct to Consumer, State by State is current as of September 29, 2026; any change to Georgia's direct-shipping rules after that date is posted here.
Ship to Georgia?
Of the returns and reports above, Pinrates prepares 2 for you to submit, on the Prepare plan at $299 a month.
Sources
Every source the Georgia chapter of Direct to Consumer, State by State cites, last checked September 29, 2026. Each key opens the same page as the short link printed in the book.
Forms
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| ga-12 | Calendar-year term | Georgia Department of Revenue, Winery Manufacturer, Broker or Importer Tax Bond form | Georgia Department of Revenue |
| ga-16 | Personnel statement, notarized, filed with the application | ATT-17 | Georgia Department of Revenue |
| ga-17 | Citizenship affidavit, notarized, with a government-issued photo ID | Citizenship Affidavit | Georgia Department of Revenue |
| ga-18 | Power of attorney, if someone else files for you | RD-1061 | Georgia Department of Revenue |
| ga-19 | Sales tax registration | Georgia Department of Revenue | |
| ga-20 | License renewal with next year's bond | Georgia Department of Revenue | |
| ga-21 | Brand and label registration before the first shipment | Brand & Label Registration | Georgia Department of Revenue |
| ga-22 | Sales and use tax return, state plus local | ST-3 | Georgia Department of Revenue |
Portals and accounts
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| ga-23 | Apply, renew, register brands, and file excise and sales tax returns | Georgia Tax Center | Georgia Department of Revenue |
Regulations
Agency guidance and other sources
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| ga-01 | Fee, required documents, license description | Georgia Department of Revenue, "Wine Special Order Shipping (Out-of-State)" | Georgia Department of Revenue |
| ga-03 | 2025 Code of Georgia text | O.C.G.A. § 3-6-31 | |
| ga-04 | State rate 4% | Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective January 1, 2026 | Georgia Department of Revenue |
| ga-05 | Wine rates per liter | Georgia Department of Revenue, "Alcohol Excise Taxes" | Georgia Department of Revenue |
| ga-06 | Returns filed in the Georgia Tax Center | Georgia Department of Revenue, "Alcohol & Tobacco Excise Tax" | Georgia Department of Revenue |
| ga-07 | Due the 20th | Georgia Department of Revenue, "Sales & Use Tax: File and Pay" | Georgia Department of Revenue |
| ga-10 | 2025 Code of Georgia text | O.C.G.A. § 3-6-21 | |
| ga-11 | Template for the Special Order Shipping License Monthly Excise Tax Return, due the 15th, with consumer schedule | Georgia Department of Revenue, "Wine Special Order Shipping Import" | Georgia Department of Revenue |
| ga-24 | Winery with a federal basic permit may ship to a consumer who bought while physically present on the premises | O.C.G.A. § 3-6-32 | |
| ga-13 | Quarterly rate charts | Georgia Department of Revenue, "Sales Tax Rates - General" | Georgia Department of Revenue |
| ga-14 | 2025 Code of Georgia text | O.C.G.A. § 3-6-60 | |
| ga-15 | Industry guidance | Wine Institute, "Georgia" DTC shipping summary |
This page is a reference, not legal advice. Confirm requirements with the state before acting on them.
The Georgia chapter is one of 51 in Direct to Consumer, State by State. Get the free digital edition.