Rule 560-2-4-.07 - Wholesaler Posted Price for Distilled Spirits and Malt Beverages(1) Every licensed Wholesaler of Distilled Spirits and/or Malt Beverages shall file with the Commissioner a list setting forth all Alcohol Types, Brands, Brand Labels and sizes of Distilled Spirits and Malt Beverages being handled by the Wholesaler for each designated sales territory.(2) All price listings for Distilled Spirits and Malt Beverages shall be submitted via the Wholesaler's Georgia Tax Center (GTC) account. (a) All prices listed for Distilled Spirits and Malt Beverages shall include all federal and state taxes. Malt Beverage listings shall include county and municipal taxes.(b) No licensed Wholesaler shall make any sale of Distilled Spirits or Malt Beverages for any price lower than the price posted with the Department, except that sales may be made less state tax to persons entitled to exemption from such tax.(3) Quantity discounts, including cash, merchandise, and free Alcoholic Beverages provided by the licensed Wholesaler, must be listed separately from the non-discounted price. (a) Quantity discounts shall be for the same Brand and Alcohol Type as required to be purchased to participate in the quantity discount listed by the licensed Wholesaler;(b) Quantity discounts as provided for may not be used as a device or subterfuge to circumvent the provisions of Rule 560-2-2-.13;(c) The quantity discount price shall be available to all Retailers and Retail Consumption Dealers within the Wholesaler's assigned sales territory;(d) Quantity discount prices for Distilled Spirits may continue for a maximum of sixty (60) calendar days from the initial date of sale and delivery of the product to the Retailer or Retail Consumption Dealer provided the applicable price posting specifically notes the availability of the extended discount price on specific products;(e) Quantity discounts for Malt Beverages must be posted at the same time and for the same duration as the actual price posting.(4) All reported prices shall be effective the Monday following the date of filing with the Department and shall remain in effect until amended.(5) Prices may not be amended for a period of:(a) Fourteen (14) days after the previous effective filing date for Distilled Spirits;(b) One hundred eighty (180) days after the previous effective filing date for Malt Beverages. 1. The Commissioner may grant a waiver of the one hundred eighty (180) day period for Malt Beverages when extenuating circumstances are shown and subject to the following conditions: (i) In the event a change in posted prices for Malt Beverages is requested, the Wholesaler shall submit with the request substantial documentation indicating to the satisfaction of the Commissioner justification for such increase or decrease; and(ii) In the event a waiver in writing is granted for Malt Beverages by the Commissioner pursuant to this Regulation, no subsequent increase or decrease in posted prices shall be permitted within a period of one hundred eighty (180) days after the date of the approval and waiver by the Commissioner unless a subsequent waiver is obtained from the Commissioner in the same manner and under the same conditions as specified in this Rule.(6) Every Wholesaler, or Wholesaler employee, when calling on Retailer or Retail Consumption Dealer for the purpose of conducting business, shall have in their possession, and available to such licensee, a copy of the price list as reported to the Commissioner.Ga. Comp. R. & Regs. R. 560-2-4-.07
O.C.G.A. §§ 3-2-2, 3-2-3, 3-2-6, 48-2-12.
Original Rule entitled "Wholesaler Retaining Possession: Consignments" adopted. F. and eff. June 30, 1965.Repealed: New Rule entitled "Monthly Report; Remittance of Taxes" adopted. F. May 5, 1982; eff. May 25, 1982.Repealed: New Rule of same title adopted. F. June 29, 2007; eff. July 19, 2007.Repealed: New Rule entitled "Wholesaler Posted Price for Distilled Spirits and Malt Beverages" adopted. F. Oct. 1, 2010; eff. Oct. 21, 2010.Amended: F. May 31, 2023; eff. June 20, 2023.