Citation: O.C.G.A. Section 3-3-6 Maintenance
of Records as to Manufacture, Purchase, or Sale of Alcoholic
Beverages by Manufacturers, Importers, or Dealers; Disposal of
Records.
Regulating Agency: State Revenue Commissioner.
Requirement: To keep and preserve records of all
alcoholic beverages manufactured, purchased or sold.
Persons Affected: Each manufacturer, importer,
wholesale dealer, retail dealer, and retail consumption dealer of
alcoholic beverages.
Retention Period: Three years from the date of
manufacture, purchase, or sale.
Citation: O.C.G.A. Section 3-6-24 Preparation
and retention of invoices of sales by wholesale dealers.
Regulating Agency: State Revenue Commissioner.
Requirement: To prepare and keep a copy of a
sales invoice at the time of any sale of wine, containing: (1)
the name of the wholesale dealer; (2) the name, address, and
license number of the licensed importer, wholesaler, or retailer
making the purchase; (3) the quantity and container size of wine
sold; (4) the date of the sale; and (5) any other information the
Revenue Commissioner may require.
Persons Affected: Each wholesale dealer of wine.
Retention Period: Not stated.
Citation: O.C.G.A. Section 3-6-26.1
Requirement as to possession of invoices or delivery tickets when
transporting wine upon which taxes not paid; seizure as
contraband when transported without invoices or delivery tickets.
Regulating Agency: State Revenue Commissioner.
Requirement: To have in actual personal
possession invoices or delivery tickets showing the name and
address of the seller or consignor, the name and address of the
purchaser or consignee, the quantity of wine being transported,
and the name and address of the person responsible for payment of
the state tax at the ultimate destination.
Persons Affected: Every person who transports
wine into or out of the State of Georgia upon which the taxes
imposed by O.C.G.A. Title 3 have not been paid.
Retention Period: Not stated.