Georgia Statutes
§ 3-6-50 — Levy and amount of tax
Georgia·Title 3
(a)There shall be levied and imposed on the first sale, use, or final delivery within this state of all table wines an excise tax in the amount of 11¢ per liter and a proportionate tax at the same rate on all fractional parts of a liter.
(b)There shall be imposed upon the importation for use, consumption, or final delivery into this state of all table wines an import tax in the amount of 29¢ per liter and a proportionate tax at the same rate on all fractional parts of a liter.
(c)There shall be levied and imposed upon the first sale, use, or final delivery within this state of all dessert wines an excise tax in the amount of 27¢ per liter and a proportionate tax at the same rate on all fractional parts of a liter.
(d)There shall be levied and imposed upon the importation for use, consu
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Related
Heublein, Inc. v. State of Ga.
351 S.E.2d 190 (Supreme Court of Georgia, 1987)