§ 3-6-50. Levy and Amount of Tax
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. There shall be imposed upon the importation for use, […]
§ 3-6-60. Levy and Amount of Tax Generally; Rate of Tax; Manner of Imposition, Payment, and Collection; Imposition of Tax by Both County and Municipality Located Within County
The governing authority of each municipality or county where the sale of wine is permitted by this chapter, at its discretion, may levy an excise tax on the first sale or use of wine by the package, which tax shall not exceed 22¢ per liter and a proportionate tax at the same rate on all […]
§ 3-6-70. Exemptions From Tax
The taxes imposed by this article shall not be levied with respect to: Wine sold to and used by established and recognized churches and synagogues for use in sacramental services only; Any sale of wine which is exempt from taxation by the state under the Constitution of the United States; or Wine sold to persons […]
§ 3-6-71. Wines Containing Less Than One-Half of 1 Percent Alcohol by Volume
Wines which contain less than one-half of 1 percent alcohol by volume shall not be subject to any tax levied under this title or any tax levied pursuant to authority granted by this title. History. Code 1981, § 3-6-71 , enacted by Ga. L. 1987, p. 562, § 2.
§ 3-6-26.1. Requirement as to Possession of Invoices or Delivery Tickets When Transporting Wine Upon Which Taxes Not Paid; Seizure as Contraband When Transported Without Invoices or Delivery Tickets
Every person who transports wine, upon which the taxes imposed by this title have not been paid, into or out of or within this state shall have in his actual personal possession invoices or delivery tickets showing the name and address of the seller or consignor, the name and address of the purchaser or consignee, […]
§ 3-6-27. Registration of Agents, Representatives, Salesmen, and Employees of Manufacturers, Importers, Producers, or Brokers
Every agent, representative, salesman, and employee of each winery, manufacturer, importer, producer, or broker shipping, or causing to be shipped, wines into the state shall register with the commissioner on forms prepared by the commissioner before engaging in the selling, promoting, displaying, or advertising of wine. History. Code 1933, § 58-823, enacted by Ga. L. […]
§ 3-6-28. Wine to Be in Containers Specified; Standards of Fill for Wine; Exemptions From Requirements as to Container Size
All wine shipped into this state and all wine manufactured within this state shall be in containers specified in the Standards of Fill for Wine prescribed by the United States Department of the Treasury for wines shipped in interstate commerce. The federal regulations relating to Standards of Fill for Wine are adopted and incorporated by […]
§ 3-6-20. Levy and Amount of State Occupational Tax; Application for License
An annual occupational license tax is imposed upon each winery, manufacturer, broker, importer, wholesaler, and retail dealer of wine in this state, as follows: Upon each winery and manufacturer $ 1,000.00 (2) Upon each wholesale dealer 500.00 (3) Upon each importer 500.00 (4) Upon each broker 50.00 (5) Upon each retail dealer 50.00 (6) Upon […]
§ 3-6-30. Creation of Limited Exceptions Regarding Direct Shipments
The General Assembly reaffirms the findings, determinations, and declarations in Code Section 3-3-31 regarding direct shipments of alcoholic beverages, but creates limited exceptions set forth in Code Sections 3-6-31 and 3-6-32 to permit the direct shipment of wine to residents of this state under certain circumstances. History. Code 1981, § 3-6-30 , enacted by Ga. […]
§ 3-6-21. Filing of Bonds by Applicants for Licenses Generally; Waiver of Bond Requirement
All applicants for licenses other than retail licenses shall file with the commissioner, along with each initial application, a bond: Conditioned to pay all sums which may become due by the applicant to the state as taxes, license fees, or otherwise, arising out of the operation of the business for which licensure is sought; and […]