{"data":{"id":"us-ga/o.c.g.a.-3-6-70","jurisdiction":"us-ga","citation":"O.C.G.A. § 3-6-70","heading":"Exemptions from tax.","body":"The taxes imposed by this article shall not be levied with respect to:\n(1) Wine sold to and used by established and recognized churches and synagogues for use in sacramental services only;\n(2) Any sale of wine which is exempt from taxation by the state under the Constitution of the United States; or\n(3) Wine sold to persons outside this state for resale or consumption outside this state.","path":["TITLE 3 Alcoholic Beverages","CHAPTER 6 Wine","Article 4 Excise Taxation","PART 3 Exemptions"],"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":"e6ff1743ab9bc9482e5b59646585b9be6517a51cf39da97ecce44cee8d749b43","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-3-6-60","next":"us-ga/o.c.g.a.-3-6-71"},"notice":"GroundRules: Original legal text. Not legal advice."}