GroundRules
O.C.G.A. § 3-6-70: Exemptions from tax.
Where this section sits in the code
- TITLE 3 Alcoholic Beverages
- CHAPTER 6 Wine
- Article 4 Excise Taxation
- PART 3 Exemptions
The taxes imposed by this article shall not be levied with respect to:
(1) Wine sold to and used by established and recognized churches and synagogues for use in sacramental services only;
(2) Any sale of wine which is exempt from taxation by the state under the Constitution of the United States; or
(3) Wine sold to persons outside this state for resale or consumption outside this state.
Collected 2026-09-17T18:56:17Z. Source file · JSON
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