(d) The holder of a direct shipper of wine permit may renew his licence with the Board by paying an annual renewal fee of $150 and providing the Board with a true copy of his current producer licence issued by the Board and his federal winemaking permit. Wineries that ship to the state require a direct consumption permit issued by the Louisiana Department of Revenue. In addition, they have to pay VAT and the labels cannot be shipped by another wholesaler. South Dakota has an open permit policy for direct wine shipments. Labels that have wholesale approval can also make drop shipments and must be registered. Wineries are also subject to sales and excise taxes. Of course, laws are not new, and complaining that a law is actually enforced is always a big, thorny argument. But Posner believes the wine retailer is in a unique position: «There are very few industries that are so regulated. We have an authority that looks out for us, that makes sure we pay our bills on time. We have a very rigid system, state by state. These wholesalers have all the cards in hand. In the meantime, he adds, «the internet has allowed many industries to move forward, but that sends us back.» Direct shipping to Alabama prohibited.
Consumers can order wines from out-of-state wineries, but must obtain approval from the state liquor board and have the wine shipped to an ABC store for collection and payment of taxes. Consumers in Arizona are limited to 12 cases delivered directly each year by wineries. Oregon wineries are allowed to ship to all U.S. states except parts of West Virginia, Alaska, Tennessee, and Massachusetts. When receiving wine, the quantity limit is limited to two cases per month and per consumer. Where can consumers have wine delivered directly to their homes? Wineries must register with Tennessee state authorities and the winery must pay sales and excise taxes prior to shipment. Each consumer can receive one case per month or three cases per year. Type of alcohol and whether a licence or permit is required: Code Ga. §3-6-30 ff. wine; Requires a special order Shipping license Maximum amount for shipping: Cannot exceed 12 standard cases of wine of a brand or combination of brands in this state to one consumer or address per calendar year. Direct Shipment License or Permit: Ga Code.
§3-6-31 (a) For purposes of this section of the Code, the term «Winery» means any wine producer or producer, whether in this state or any other state, who holds a valid federal winemaking license. (b) Notwithstanding anything to the contrary in this title, any shipper that is also a winery may be authorized to ship wine directly to consumers in that State without complying with the provisions of Code § 3-6-22 after obtaining a special transit license from the Commissioner in accordance with this section of the Code. (c) A special order shipping license will only be granted to a winery after compliance with all applicable provisions of this Title and the regulations issued under this Title and upon payment of the retailer license fee in code §3-6-20. (e) Failure to comply with the requirements of this section of the Code, section 3-3-23 of the Code and all applicable provisions of this Title and the regulations made under this Title shall constitute grounds for revocation of a special order shipping licence or other disciplinary measures by the Commissioner. Upon revocation of a special order license for the shipment of wine to a person under the legal age, as required by code §3-3-23, no special order shipping license will be issued to that winery in accordance with this section of the Code for a period of five years from the date of withdrawal. (f) The holder of a special order licence shall collect all excise duties imposed by Code § 3-6-50, pay such taxes in the same manner as licensed wine wholesalers and attach such reports, documents and other information as the Commissioner may request. In addition, as a condition of obtaining and possessing a valid license, an applicant and holder of a shipping license for special orders must: (1) agree to collect and pay applicable Georgian local and state sales tax on any sale to a consumer in Georgia; 2) Attach to each transfer the VAT returns, documents and other information requested by the Commissioner; and (3) consent to the application by the Ministry of the provisions of this article of the Code and to the jurisdiction of Georgian courts to collect such taxes or other amounts due, including interest and penalties.