GroundRules
O.C.G.A. § 3-4-60: Levy and amount of tax.
Where this section sits in the code
- TITLE 3 Alcoholic Beverages
- CHAPTER 4 Distilled Spirits
- Article 4 Excise Taxation
- PART 1 State
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¢ 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¢ 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¢ 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¢ 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.
Collected 2026-09-17T19:34:57Z. Source file · JSON