Ga. Comp. R. & Regs. 560-2-2-.35

Current through Rules and Regulations filed through November 21, 2024

Rule 560-2-2-.35 - Special Use Permits

(1) The Commissioner may issue a special use permit subject to the following mandatory conditions:

a. Using the Georgia Tax Center, accessible through the Department's website, the permittee shall submit an application to the Department no later than ten (10) business days prior to the event; and

b. The permittee shall secure all appropriate and necessary local licenses, permits, or authorizations for the event, which must be available for Department inspection upon request.

(2) The following events shall qualify for a special use permit:

a. Estate sales;

b. Sales of inventory authorized under a bankruptcy proceeding;

c. Inventory auctions; and

d. Other such activities as deemed appropriate by the Commissioner.

(3) All applicable bonds and fees must be paid.

(4) No special use permit shall be issued unless the applicant is in full compliance with the laws and regulations governing the sale of Alcoholic Beverages, including alcohol excise tax laws.

Ga. Comp. R. & Regs. R. 560-2-2-.35

O.C.G.A. §§ 3-2-2, 3-2-5, 3-3-1, 3-9-4, 3-14-1.

Original Rule entitled "Monthly Report of Shipments" adopted. F. May 5, 1982; eff. May 25, 1982.

Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010.

Adopted: New Rule entitled "Special Events Permits." F. Aug. 8, 2012; eff. Aug. 28, 2012.

Amended: New title "Special Use Permits." F. May 6, 2016; eff. May 26, 2016.

Amended: F. May 31, 2023; eff. June 20, 2023.