§ 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.