GroundRules
O.C.G.A. § 3-5-61: Exemptions from tax.
Where this section sits in the code
- TITLE 3 Alcoholic Beverages
- CHAPTER 5 Malt Beverages
- Article 4 Excise Taxation
- PART 1 State
The taxes imposed by paragraphs (1) and (2) of Code Section 3-5-60 are not levied with respect to:
(1) Malt beverages sold to persons outside this state for resale or consumption outside this state; or
(2) Malt beverages sold to stores or canteens located on United States military reservations.
Collected 2026-09-17T19:34:57Z. Source file · JSON