{"data":{"id":"us-ga/o.c.g.a.-3-5-61","jurisdiction":"us-ga","citation":"O.C.G.A. § 3-5-61","heading":"Exemptions from tax.","body":"The taxes imposed by paragraphs (1) and (2) of Code Section 3-5-60 are not levied with respect to:\n(1) Malt beverages sold to persons outside this state for resale or consumption outside this state; or\n(2) Malt beverages sold to stores or canteens located on United States military reservations.","path":["TITLE 3 Alcoholic Beverages","CHAPTER 5 Malt Beverages","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":"2fee7e55d8b48a4d2d5d9575875888f147bbe461cb74c264178b00421ad2182b","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-3-5-60","next":"us-ga/o.c.g.a.-3-5-80"},"notice":"GroundRules: Original legal text. Not legal advice."}