§ 3-5-60. Levy and Amount of Tax
There is levied and imposed on the first sale, use, or possession within this state of malt beverages the following taxes: Where malt beverages are sold in or from a barrel or bulk container, such malt beverages being commonly known as tap or draft beer, an excise tax of $10.00 on each container sold containing […]
§ 3-5-61. Exemptions From Tax
The taxes imposed by paragraphs (1) and (2) of Code Section 3-5-60 are not levied with respect to: Malt beverages sold to persons outside this state for resale or consumption outside this state; or Malt beverages sold to stores or canteens located on United States military reservations. History. Ga. L. 1935, p. 73, § 5; […]