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2018 Georgia Code
Title 3 - Alcoholic Beverages
Chapter 6 - Wine
Article 4 - Excise Taxation
Part 3 - Exemptions
§ 3-6-70. Exemptions from tax
Universal Citation: GA Code § 3-6-70 (2018)
- 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;
(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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