Alcohol regulations in Georgia

Licences needed

Distiller / Manufacturer License (Distilled Spirits)

Authority

Georgia Department of Revenue (Alcohol and Tobacco Division)

Documents

Local municipal/county alcohol manufacturing permit, TTB Federal Basic Permit, Form ATT-17 (Personnel Statement), Citizenship Affidavit with government photo ID, deed/lease agreement, financial affidavit, and $10,000 Distilled Spirits Manufacturer Performance Bond

Fees

$1,000 annual state license fee plus $100 non-refundable application fee

Time to obtain

Approximately 2 to 6 weeks after submission of complete paperwork

Who can import

Licensed importers, brokers, and wholesalers registered with the Georgia Department of Revenue

Licences or registrations

Importer License (Distilled Beverage)

Authority

Georgia Department of Revenue (Alcohol and Tobacco Division)

Documents

TTB Importer Basic Permit, Georgia Secretary of State certificate of registration, Form ATT-17 Personnel Statement, Citizenship Affidavit, Liquor Broker/Tax Bond, premises deed or lease agreement, financial affidavit

Fees

$1,000 annual license fee

Time to obtain

2 to 4 weeks

Required

yes

Process

Brand and label registration submitted electronically via the Georgia Tax Center (GTC); requires active federal TTB COLA approval and designation of a licensed Georgia wholesaler for the designated sales territory

Authority

Georgia Department of Revenue (Alcohol and Tobacco Division)

Documents and samples

Federal TTB Certificate of Label Approval (COLA), label images, wholesaler territorial assignment authorization; physical bottle samples not required unless requested

Fees

$100 per brand registration

Renewal

Annual renewal

Time to obtain

1 to 2 weeks

Strict three-tier system applies: producers cannot sell directly to retailers or consumers and must ship to a licensed Georgia importer or wholesaler. Importer of record must hold a federal TTB permit and GA importer license. Direct-to-consumer (DTC) shipping of distilled spirits across state lines is prohibited. Consignments must be supported by bills of lading, commercial invoices, and electronic reporting to the Georgia Tax Center (GTC); physical excise stamps were replaced by electronic reporting/audit controls.

No state-level customs duties (states cannot assess tariffs under U.S. Constitution Art. I, Sec. 10); federal customs duty applies under U.S. HTS 2208 (ranging from 0% to $0.20/proof liter depending on classification and FTA status). Georgia imposes a state import excise tax of $0.50 per liter on distilled spirits imported into the state under O.C.G.A. § 3-4-60.

State excise tax of $0.50 per liter on in-state distilled spirits and an additional $0.50 per liter state import tax on out-of-state spirits ($1.00 per liter total, or $3.79 per gallon); local municipal/county excise taxes up to $0.22 per liter on package sales and up to 3% on mixed drinks/by-the-glass; state sales tax of 4% plus local sales taxes (totaling 6% to 8.9%). Federal excise tax of $2.70 to $13.50 per proof gallon.

Three-tier system. Distilled spirits package sales are permitted only in dedicated, privately owned licensed retail package stores (grocery and convenience stores are barred from selling spirits). On-premises sales are permitted in licensed bars and restaurants. Sales hours and Sunday sales ('Brunch Bill') are governed by local county and municipal ordinances and referendums.

Restricted; retail package stores and licensed restaurants/bars may deliver packaged alcohol (including spirits) locally to consumers within their jurisdiction via employees or certified third-party delivery contractors under HB 879 / O.C.G.A. § 3-3-10. Direct-to-consumer (DTC) mail order or courier shipping of distilled spirits from out-of-state is prohibited.

Must adhere to federal TTB 27 CFR Part 5 standards: brand name, class/type, alcohol by volume (ABV), net contents, bottler/importer name and address, mandatory government health warning statement, and allergen/colorant disclosures. Must match approved federal COLA.

Regulated under Ga. Comp. R. & Regs. r. 560-2 and federal FAA Act. Strict tied-house prohibitions prevent manufacturers and wholesalers from giving inducements, free equipment, or cooperative advertising subsidies to retailers. Restrictions exist on outdoor advertising near schools, churches, or parks, and targeting minors is prohibited.

O.C.G.A. Title 3 and Georgia DOR regulations define distilled spirits as any alcoholic beverage obtained by distillation or containing more than 24% ABV; adopts federal TTB standards of identity (27 CFR Part 5) governing whisky, rum, gin, vodka, brandy, and neutral spirits, including a minimum of 40% ABV (80 proof) for standard spirits.

Dry areas exist. Under Georgia local option laws (O.C.G.A. § 3-4-40 et seq.), package sales and by-the-drink sales of distilled spirits require voter approval via local referendum. Multiple jurisdictions (including Bleckley, Coweta unincorporated, Dodge, and others) remain dry for package sales of distilled spirits or restrict pour-by-the-drink sales.

• In 2024, Georgia DOR updated monthly electronic excise tax reporting schedules and import templates in the Georgia Tax Center (GTC).
• Between 2024 and 2026, legislative debates occurred in the Georgia General Assembly on lowering the excise tax burden on low-ABV spirit-based ready-to-drink (RTD) cocktails to mirror malt and wine tax rates, alongside ongoing proposals concerning out-of-state direct delivery rules.

Georgia presents a large, growing consumer market with elevated demand for craft, premium, and imported spirits across its extensive network of independent retailers. Commercial success requires securing an established Georgia wholesale partner to navigate the mandatory three-tier structure and local county wet/dry ordinances.

• Georgia Department of Revenue - Alcohol and Tobacco Division
• U.S. Alcohol and Tobacco Tax and Trade Bureau (TTB)

1. Georgia Department of Revenue - Alcohol & Tobacco Division
2. Georgia Tax Center - Importer License & Excise Tax Guidelines
3. Official Code of Georgia Annotated Title 3 (Alcoholic Beverages)
4. TTB - Exporting and Importing Alcohol Requirements