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2020 Georgia Code
Title 3 - Alcoholic Beverages
Chapter 5 - Malt Beverages
Article 4 - Excise Taxation
Part 1 - State
§ 3-5-61. Exemptions From Tax
Universal Citation: GA Code § 3-5-61 (2020)
The taxes imposed by paragraphs (1) and (2) of Code Section 3-5-60 are not levied with respect to:
- Malt beverages sold to persons outside this state for resale or consumption outside this state; or
- Malt beverages sold to stores or canteens located on United States military reservations.
(Ga. L. 1935, p. 73, § 5; Ga. L. 1937, p. 148, § 1; Ga. L. 1937-38, Ex. Sess., p. 173, § 1; Ga. L. 1939, p. 101, § 1; Ga. L. 1949, Ex. Sess., p. 5, § 1; Ga. L. 1951, p. 356, § 1; Ga. L. 1955, Ex. Sess., p. 23, § 1; Ga. L. 1964, p. 60, § 1; Ga. L. 1977, p. 1154, § 1; Code 1933, § 5A-4702, enacted by Ga. L. 1980, p. 1573, § 1; Ga. L. 1981, p. 1269, § 46.)
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