Brewpub as a Retailer : Reasonableness of the Georgia Department of Revenue’s Characterization
Currently, the Georgia Department of Revenue views a brewpub licensee as a retailer (as opposed to a manufacturer). As such, under the DOR's current position, a person with an ownership interest in a GA brewpub licensee may not also have an interest in a GA brewery licensee. In this paper, I analyze the history of brewpubs, e.g., whether the brewpub concept came about as a result of breweries wanting to offer restaurant-like services or, alternatively, because restaurants wanted to brew beer. I analyze whether the DOR's current position makes sense in the context of (state and federal) brewpub statutes, legislative history, regulation, and policy concerns. I consider historical tied-house concerns and whether such concerns are present when an individual has an ownership interest in both a brewpub licensee and a brewery licensee. In conclusion, although there is some merit in the DOR's current position, I find that other options are fairer
Year of publication: |
2019
|
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Authors: | Chang, Martin |
Publisher: |
[2019]: [S.l.] : SSRN |
Subject: | Einzelhandel | Retail trade | Georgien | Georgia (Country) | Öffentliche Einnahmen | Public revenue |
Saved in:
freely available
Extent: | 1 Online-Ressource (9 p) |
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Type of publication: | Book / Working Paper |
Language: | English |
Notes: | Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments April 21, 2018 erstellt |
Other identifiers: | 10.2139/ssrn.3397966 [DOI] |
Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012869244
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