Free Georgia Att 112 Template in PDF

1. What is the purpose of the Georgia ATT-112 form?

   The Georgia ATT-112 form is designed for wine shippers to report their wine shipments into the State of Georgia. It's a mandatory report that the Georgia Department of Revenue requires to ensure accurate accounting and taxation of wine shipments within the state.

2. When is the Georgia ATT-112 form due?

   This form must be filed with the Georgia Department of Revenue by the 15th day of each calendar month. This deadline pertains to shipments made in the previous month. For example, for shipments made in March, the form would be due by April 15th.

3. How can one submit the Georgia ATT-112 form?

   The form can be submitted online at the Georgia Tax Center website, accessible via https://gtc.dor.ga.gov. This digital submission process aims to streamline the reporting process for wine shippers.

4. What information is required on the Georgia ATT-112 form?

   Wine shippers must provide detailed lists of each wine shipment made into Georgia, including the invoice date, invoice number, name, and location of the wholesaler to whom the wine was shipped. Additionally, the report must break down shipments by alcohol volume: 14% or less and over 14%, with quantities listed in liters and by case per invoice. Legible copies of all invoices must be attached to the report.

5. Who needs to file a Georgia ATT-112 form?

   Any shipper who transports wine into the State of Georgia, regardless of their location, is required to file this form. It helps the Department of Revenue monitor and manage the flow of alcoholic beverages within the state, ensuring compliance with local laws and taxation.

6. What are the penalties for failing to file the Georgia ATT-112 form on time?

   Filing the form late or failing to file it at all can result in penalties. These include late fees, interest on unpaid taxes, and potential legal actions. It is crucial for wine shippers to adhere to the reporting deadlines to avoid these consequences.

7. Can I file the Georgia ATT-112 form if I do not have a Ga license number?

   The form requires a Georgia license number, indicating that the filer must be registered and licensed to ship wine into or within Georgia. If a shipper does not have this number, they should contact the Georgia Department of Revenue's Alcohol and Tobacco Division to understand the licensing requirements and process.

8. What should I do if I have no shipments to report for a particular month?

   If there were no wine shipments made into Georgia for a given month, wine shippers are still advised to file the ATT-112 form indicating that no shipments were made. This helps keep the records up to date and avoids any misunderstanding or non-compliance issues with the Georgia Department of Revenue.

9. How do I contact the Georgia Department of Revenue if I have questions?

   For any questions or clarification regarding the ATT-112 form or the submission process, wine shippers can contact the Georgia Department of Revenue's Alcohol and Tobacco Division at (404) 417-4900 or via email at ATDIV@dor.ga.gov. They offer guidance and support to ensure compliance with state regulations.

When filling out the Georgia ATT-112 form, mistakes can delay processing or result in penalties. It's important to avoid these common errors:

1. Missing the deadline: Failing to submit the form by the 15th of the following month is a common mistake. Ensure the report is filed on time.
2. Incorrect information: Providing incorrect details for the wine shipper, including name, address, or GA license number, can lead to processing delays.
3. Incomplete details: Not listing each invoice of wine shipment separately as required by the form can result in incorrect reporting.
4. Omitting invoice copies: Forgetting to attach legible copies of all invoices listed in the report can lead to rejection of the form.
5. Errors in the alcohol volume report: Incorrectly reporting the alcohol by volume in both categories (14% or less and over 14%) can lead to inaccuracies in the total shipments.
6. Not reporting in liters: Failing to report the volume of shipments in liters as required can make the submission invalid.
7. Calculation mistakes: Making errors in calculating the total volumes or cases per invoice can affect the grand total of shipments.
8. Incomplete certification: Not having the signature of the owner, partner, or officer, along with their title and the date, can render the document unofficial.
9. Not filing online: While the form advises submitting online via the specified website, overlooking this suggestion may slow down the processing time.

Ensuring accuracy and completeness when filling out the Georgia ATT-112 form is crucial for timely and successful submissions. Paying attention to details and carefully reviewing the form before submission can help avoid these common mistakes.

When submitting the Georgia ATT-112 form, which is required for reporting wine shipments into the state, a variety of other forms and documents may also need to be filed alongside it. These documents facilitate compliance with the State of Georgia's regulations on alcohol and tobacco. Understanding these documents can streamline the process and ensure that shipments are legally and correctly reported.

• GAA1-Application for Alcohol and Tobacco License: This application must be filled out by businesses looking to obtain a license to sell alcohol and tobacco products in Georgia, providing a necessary complement to the ATT-112 for licensed shippers.
• T-11 Affidavit verifying lawful presence in the United States: To comply with Georgia law, this affidavit is required to confirm the legal status of individuals applying for a license, including those who are filing the ATT-112 form.
• ST-5 Sales Tax Certificate of Exemption: Businesses that are tax-exempt need to submit this form to ensure that their shipments are processed without including sales tax, where applicable.
• CVI – Certificate of Vineyard Inspection: For wine shippers, this document certifies that their vineyards have been inspected according to certain standards, which might be necessary for compliance in specific contexts.
• FS209 – Federal Certificate of Label Approval (COLA): Before any alcoholic beverage is sold across state lines, the label must be approved by the Alcohol and Tobacco Tax and Trade Bureau (TTB), and this certificate proves such approval.
• Liquor Liability Insurance Proof: This document demonstrates that the wine shipper has the necessary insurance coverage for liability related to liquor, which is a requirement for many licensing and permitting processes.
• Zoning Compliance Certificate: This certifies that the business location complies with local zoning laws, an essential step for obtaining and maintaining a license to ship alcohol into Georgia.

Each of these documents plays a crucial role in the legal and regulatory framework surrounding the shipping of wine and alcoholic beverages into Georgia. By ensuring that all relevant forms and documents are properly completed and submitted, businesses can navigate the complexities of compliance more smoothly. This comprehensive approach helps to avoid potential delays or legal issues, facilitating a more efficient operation within the state's alcohol distribution network.

• The TTB F 5120.17, or Report of Wine Premises Operations, is similar to the Georgia ATT-112 form in that both require detailed accounts of alcoholic beverage activities. The TTB form is used by wineries and others to report their monthly production, tax determination, and operations to the Alcohol and Tobacco Tax and Trade Bureau in the United States. Just as the ATT-112 mandates submission of detailed wine shipment information, the TTB F 5120.17 requires detailed operation details, ensuring regulatory compliance.

• The ATT-11, or Report of Distilled Spirits Shipments into the State of Georgia, closely resembles the ATT-112 form by focusing on the shipment of alcoholic beverages into the state. While ATT-112 deals with wine, ATT-11 is concerned with distilled spirits. Both forms require the shipper to report quantities shipped, recipient information, and confirm the accuracy of the report under penalty of law to the Georgia Department of Revenue.

• The Beer Excise Tax Return form, specific to various states, shares similarities with Georgia's ATT-112 in its focus on tracking and reporting alcohol shipments. Though concerned with beer rather than wine, this form similarly requires entities to report the volume of alcohol shipped, provide details of recipients, and certify the accuracy of the information provided to state tax authorities.

• CBP Form 5129, or Crew Member's Declaration, is somewhat related to the ATT-112 form in terms of declaring goods but focuses on personal goods of crew members entering the United States. While the ATT-112 is specific to commercial shipments of wine into Georgia, both forms involve the declaration of items to a government agency, requiring detailed listings and certification of accuracy by the individual responsible.

• The Monthly Malt Beverage Report is analogous to the ATT-112 for wine, targeting the brewery industry. Similar to the wine shipment report, breweries must submit detailed reports on the volume of beer shipped within or into a state, including recipient information and adherence to regulatory requirements. It helps states monitor and regulate the flow of malt beverages within their borders.

• Cigarette and Tobacco Excise Tax Return forms, while focused on tobacco products, parallel the ATT-112's role in alcohol regulation. These forms, filled out by manufacturers or distributors, detail shipments of tobacco products for tax purposes. They similarly require information on volume, destination, and compliance with state laws, ensuring proper tax calculation and regulatory adherence.

• The Wholesaler Reporting Form for Liquor mirrors the ATT-112 form's purpose for wine in the liquor industry. It compels liquor wholesalers to submit monthly reports detailing the amount of liquor distributed within the state, the recipients of these shipments, and additional required details. This ensures that the state can accurately track liquor distribution and enforce relevant laws and regulations.

When filling out the Georgia ATT-112 form, a Report of Wine Shipments into the State of Georgia, it's crucial to adhere to both state requirements and best practices for accuracy and compliance. Here are eight important dos and don'ts to consider:

• Do submit the report on time. It is due to the Georgia Department of Revenue by the 15th day of each month following the month in which the shipments were made.
• Do list each invoice of wine shipment made into Georgia during the reporting month separately, providing all the requested information accurately.
• Do attach legible copies of all invoices related to the wine shipments listed on the report. This is a requirement for filing and ensures transparency.
• Do ensure that all information, including the wine shipper's name, address, and GA license number, is complete and correct.
• Don't forget to include the volume of wine shipped both under and over 14% alcohol by volume as specified by the form.
• Don't submit the form without the signature of the owner, partner, or an authorized officer of the company. The certification at the bottom of the form is a legal declaration of the truthfulness and completeness of the information provided.
• Don't overlook the importance of accurately reporting the total shipments to Georgia wholesalers, both in terms of cases per invoice and alcohol by volume, as inaccuracies can lead to legal consequences.
• Don't hesitate to contact the Georgia Department of Revenue directly if there are any questions or if clarification is needed. Their contact information is provided on the form, and they can assist shippers in ensuring their compliance with state regulations.

By following these guidelines, wine shippers can fulfill their reporting obligations under Georgia law, contributing to a straightforward and compliant interstate wine shipment process.

Understanding the Georgia ATT-112 form requires clear information to ensure accurate reporting of wine shipments into the state. Misconceptions about this form can lead to confusion or errors in compliance. Here is a list of 10 common misconceptions and the actual facts to help clarify:

• Misconception 1: The ATT-112 form doesn't need to be filed every month. Fact: This form must be filed with the Georgia Department of Revenue by the 15th day of each calendar month for shipments made in the previous month.
• Misconception 2: Digital submissions of the ATT-112 are optional. Fact: The form and all accompanying invoices must be submitted online at the specified URL, emphasizing the department's move towards digital filings.
• Misconception 3: Only large shipments of wine need to be reported. Fact: All shipments, regardless of size, made into the State of Georgia during the reporting month must be detailed on this form.
• Misconception 4: The ATT-112 form is only for wine producers. Fact: Any shipper who sends wine into Georgia, including wholesalers and retailers from outside the state, must use this form for reporting.
• Misconception 5: Incomplete forms are acceptable as long as key details are provided. Fact: Incomplete submissions can lead to compliance issues. Every section of the form, including wholesaler E.D.P. codes and shipment volumes, must be fully completed.
• Misconception 6: Contacting the Alcohol and Tobacco Division for assistance is discouraged. Fact: Shippers are encouraged to use the provided contact information for queries to ensure accurate reporting and compliance.
• Misconception 7: The report doesn't need to include shipments of wine with an alcohol volume of 14% or less. Fact: Shipments of all wine, regardless of alcohol content, must be reported, with separate totals for those at 14% alcohol by volume or less and those over 14%.
• Misconception 8: It's acceptable to estimate shipment volumes. Fact: All information, including the volume of shipments, must be precise and supported by legible copies of invoices attached to the report.
• Misconception 9: The signature on the form can be from any employee. Fact: The form must be signed by the owner, partner, or officer of the reporting entity, certifying the accuracy and completeness of the report.
• Misconception 10: Penalties for late or incorrect filing are minimal. Fact: Incorrect or late submissions can lead to significant penalties, emphasizing the importance of accurate and timely compliance.

Clarifying these misconceptions ensures that wine shippers can accurately comply with Georgia's reporting requirements, preventing potential penalties and simplifying the process of shipping wine into the state.

Filling out and understanding the Georgia ATT-112 form is crucial for businesses involved in the shipping of wine into the state. Here are key takeaways that can assist those in the alcohol industry in navigating this reporting requirement efficiently:

1. Filing deadline: The ATT-112 form must be submitted to the Georgia Department of Revenue by the 15th day of the month following the month in which the wine shipments were made. Timeliness is essential to avoid penalties.
2. Details required: Each wine shipment must be reported separately. This means for every invoice of wine shipped into Georgia during the calendar month, detailed information as specified by the form needs to be accurately provided.
3. Attachment of invoices: Alongside the completed ATT-112 form, legible copies of all invoices related to the wine shipments listed must be attached. This documentation is critical for verification and compliance purposes.
4. Accuracy and completeness: The form necessitates a declaration that all information provided, including attached materials, is true, correct, and complete to the best of the submitter's knowledge and belief. Accuracy is not only a legal requirement but also fundamental to maintaining good standing with regulatory authorities.
5. Understanding thresholds: The report requires the categorization of wine based on alcohol by volume (ABV) — specifically distinguishing between wine containing 14% ABV or less and wine over 14% ABV. Recognizing and accurately reporting these distinctions is vital for compliance.
6. Submission process: Submitters are encouraged to utilize the Georgia Tax Center online portal (https://gtc.dor.ga.gov) for filing. This method not only speeds up the process but also ensures a record of submission is easily accessible for future reference.
7. Legal implications: There is a clear warning on the form that filing false returns can lead to penalties. This underscores the importance of ensuring all information provided is accurate and truthful, reflecting the legal responsibility of the shipper.

In conclusion, adherence to the detailed requirements of the Georgia ATT-112 form is imperative for businesses involved in the shipment of wine to Georgia. Understanding and respecting the due date, accurately listing shipments, attaching all relevant invoices, ensuring the correctness of the submission, categorizing wine shipments by their alcohol content, utilizing the available online submission platform, and acknowledging the legal implications are key steps towards successful compliance.