{"data":{"id":"us-ga/o.c.g.a.-3-4-60","jurisdiction":"us-ga","citation":"O.C.G.A. § 3-4-60","heading":"Levy and amount of tax.","body":"The following state taxes are levied and imposed:\n(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;\n(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\n(3) All alcohol spirits manufactured within this state for sale within this state shall be made from Georgia grown products.","path":["TITLE 3 Alcoholic Beverages","CHAPTER 4 Distilled Spirits","Article 4 Excise Taxation","PART 1 State"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.03.odt","current_through":"Release 86 (2022-11)","vintage":"Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17","retrieved_at":"2026-09-17T19:34:57Z","sha256":"f77171a41ce4bb39e75259868a0197fc02d47bc5578a55ef8dee899601e43d4e","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-3-4-49","next":"us-ga/o.c.g.a.-3-4-61"},"notice":"GroundRules: Original legal text. Not legal advice."}