Georgia Statutes

§ 3-6-70 — Exemptions from tax

Georgia·Title 3

The taxes imposed by this article shall not be levied with respect to:

(1)Wine sold to and used by established and recognized churches and synagogues for use in sacramental services only, on or before December 31, 2029;

(2)Any sale of wine which is exempt from taxation by the state under the Constitution of the United States; or (3) Wine sold to persons outside this state for resale or consumption outside this state.

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The taxes imposed by this article shall not be levied with respect to: (1) Wine sold to and used by established and recognized churches and synagogues for use in sacramental services only, on or before December 31, 2029; (2) Any sale of wine which is exempt from taxation by the state under the Constitution of the United States; or (3) Wine sold to persons outside this state for resale or consumption outside this state.

Georgia § 3-6-70 (Exemptions from tax) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

Amended by 2024 Ga. Laws 598,§ 3-1, eff. 1/1/2025.

Nearby Sections

15

§ 3-1-1

§ 3-1-2

§ 3-1-3

Use of existing forms and filings relating to licenses or taxes

§ 3-1-4

Penalty for violations of provisions of title

§ 3-1-5

Posting of warning by retailer that consumption of alcohol during pregnancy is dangerous

§ 3-10-1

Scope of chapter

§ 3-10-10

Existence of property rights in distilled spirits or vessels kept or used in violation of chapter; contraband

§ 3-10-11

Contraband apparatus and appliances; existence of property rights therein; summary destruction of contraband; governing procedure for forfeiture of vehicles, boats, and vessels

§ 3-10-12

Raw materials or substances, fixtures, implements, or apparatus used or intended for use in unlawful distillation or manufacture of distilled spirits declared contraband; property rights in contraband; governing procedures for seizure and forfeiture

§ 3-10-13

Duties of district attorneys as to investigation and prosecution of violations of chapter; duties of sheriffs

§ 3-10-14

Evidence as to color, odor, appearance, and taste of beverage manufactured, sold, or disposed of by defendant; burden of proof when defendant claims beverage not a distilled spirit

§ 3-10-15

Penalty for violations of provisions of chapter

§ 3-10-2

Sale, exchange, or other possession of distilled spirits

§ 3-10-3

Keeping of distilled spirits in building not exclusively used for dwelling deemed prima-facie evidence of possession for sale or distribution

§ 3-10-4

Quantities of distilled spirits which may be lawfully possessed

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