2019 Georgia Code
Title 3 - Alcoholic Beverages
Chapter 4 - Distilled Spirits
Article 4 - Excise Taxation
Part 1 - State
§ 3-4-60. Levy and amount of tax
- The following state taxes are levied and imposed:
(1) There shall be imposed upon the first sale, use, or final delivery within this state of all distilled spirits an excise tax in the amount of 50 cent(s) per liter and, upon the first sale, use, or final delivery within this state of all alcohol, an excise tax in the amount of 70 cent(s) per liter, and a proportionate tax at the same rate on all fractional parts of a liter;
(2) There shall be imposed upon the importation for use, consumption, or final delivery into this state of all distilled spirits an import tax in the amount of 50 cent(s) per liter and, upon the importation for use, consumption, or final delivery into this state of all alcohol, an import tax in the amount of 70 cent(s) per liter, and a proportionate tax at the same rate on all fractional parts of a liter; and
(3) All alcohol spirits manufactured within this state for sale within this state shall be made from Georgia grown products.
Ga. L. 1937-38, Ex. Sess., p. 103, §§ 11, 12; Ga. L. 1964, p. 62, § 3; Ga. L. 1972, p. 207, § 6; Ga. L. 1974, p. 615, § 1; Ga. L. 1976, p. 692, § 1; Ga. L. 1977, p. 1154, § 2; Ga. L. 1978, p. 1645, § 1; Code 1933, § 5A-2701, enacted by Ga. L. 1980, p. 1573, § 1; Ga. L. 1981, p. 1269, § 35; Ga. L. 1985, p. 662, § 1; Ga. L. 1985, p. 665, § 2.
