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Georgia · Snapshot Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-10-18

O.C.G.A. § 3-5-61: Exemptions from tax.

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Where this section sits in the code
  1. TITLE 3 Alcoholic Beverages
  2. CHAPTER 5 Malt Beverages
  3. Article 4 Excise Taxation
  4. 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 2026-09-17T18:56:17Z. Source file · JSON

Georgia bulk files were republished by Public.Resource.Org under a public-domain dedication. GroundRules retains enacted text and strips editorial matter. Source

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