Georgia CommonsTitle 3. ALCOHOLIC BEVERAGES · Chapter 4. DISTILLED SPIRITS · Article 4. EXCISE TAXATION · Part 1. STATE
3-4-60. Levy and amount of tax.
Current through: Including Acts of the 2025 Regular Session of the General Assembly.
The following state taxes are levied and imposed:
- (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;#
- (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#
- (3)
All alcohol spirits manufactured within this state for sale within this state shall be made from Georgia grown products.#
History
Ga. L. 1937-38, Ex. Sess., p. 103, §§ 11, 12; Ga. L. 1964, p. 62, § 3; Ga. L. 1972, p. 207, § 6; Ga. L. 1974, p. 615, § 1; Ga. L. 1976, p. 692, § 1; Ga. L. 1977, p. 1154, § 2; Ga. L. 1978, p. 1645, § 1; Code 1933, § 5A-2701, enacted by Ga. L. 1980, p. 1573, § 1; Ga. L. 1981, p. 1269, § 35; Ga. L. 1985, p. 662, § 1; Ga. L. 1985, p. 665, § 2.
Editor's notes
Ga. L. 1985, p. 662, § 1, also amended this Code section. However, that amendment has been treated as superseded by Ga. L. 1985, p. 665, § 2. Ga. L. 1985, p. 665, § 1, not codified by the General Assembly, contained legislative findings that the cost of regulating and administering the manufacture, distribution, and sale of alcohol, distilled spirits, table wines, and dessert wines consumed in Georgia is greater for imported alcohol, spirits, and wines than it is for alcohol, spirits, and wines produced within Georgia and that it is in the best interests of the citizens of Georgia that the increased costs be provided for by taxation. Ga. L. 1985, p. 665, § 4, not codified by the General Assembly, provided that the provisions of the Act shall not be severable and that in the event that any section or portion of any section of the Act is declared or adjudged to be invalid or unconstitutional, such declaration or adjudication shall render the entire Act invalid, void, and of no effect and shall specifically revive the provisions affected by theAct as such provisions stood before the enactment of the Act, as amended by laws other than this Act.
Law reviews
For annual survey of state and local taxation, see 40 Mercer L. Rev. 357 (1988).
Read the official page (the state's PDF, opened at the page this text was read from).
Current through: Including Acts of the 2025 Regular Session of the General Assembly.
Text read from t1-t2-t3-(v3)-2019-pdf.pdf, Volume V3, 2019 edition, pages 769 to 770; merge action: carried; file SHA-256 206dab95f27a.
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