Tour Fee Can Vary Again in Georgia

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The Georgia Department of Revenue released a proposed rule Monday that would allow breweries in Georgia to charge different fees for admission on tours based on the amount of free tastings and the free souvenir. This regulation was promulgated in response to the Department of Revenue’s previous administrative ruling, which was inconsistent with Senate Bill 63 passed by the Georgia legislature 2015.

Senate Bill 63, which took effect July 1, 2015, allowed breweries in Georgia to provide visitors with 72 ounces of on-premises sampling or 72 ounces of beer for off-premises consumption if a visitor purchased a brewery tour. The fees charged for these tours could vary depending on the amount of beer tasted on the premises of the brewery or taken home as a souvenir.

In September 2015, the Georgia Department of Revenue issued a rule specifying that the tour price cannot vary based on the beer given away. This rule was a blow to Georgia breweries and was arguably inconsistent with the statute passed by the legislature.

The corrective proposed rule issued by the Department of Revenue Monday is presumably the result of a compromise entered into between Georgia breweries and wholesalers.

DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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