{"data":{"id":"us-ga/o.c.g.a.-3-6-50","jurisdiction":"us-ga","citation":"O.C.G.A. § 3-6-50","heading":"Levy and amount of tax.","body":"(a) There shall be levied and imposed on the first sale, use, or final delivery within this state of all table wines an excise tax in the amount of 11¢ per liter and a proportionate tax at the same rate on all fractional parts of a liter.\n(b) There shall be imposed upon the importation for use, consumption, or final delivery into this state of all table wines an import tax in the amount of 29¢ per liter and a proportionate tax at the same rate on all fractional parts of a liter.\n(c) There shall be levied and imposed upon the first sale, use, or final delivery within this state of all dessert wines an excise tax in the amount of 27¢ per liter and a proportionate tax at the same rate on all fractional parts of a liter.\n(d) There shall be levied and imposed upon the importation for use, consumption, or final delivery into this state of all dessert wines an import tax in the amount of 40¢ per liter and a proportionate tax at the same rate on all fractional parts of a liter.","path":["TITLE 3 Alcoholic Beverages","CHAPTER 6 Wine","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":"f6c17dc013e24173b37ba200ddb93cdbbeec1afe97e51c15d4911212149e9f09","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-3-6-40","next":"us-ga/o.c.g.a.-3-6-60"},"notice":"GroundRules: Original legal text. Not legal advice."}