§ 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.