---
title: O.C.G.A. § 3-5-60. Levy and amount of tax.
collection: code
id: 3-5-60
cite_as: O.C.G.A. § 3-5-60 (2025)
canonical_url: https://georgiacommons.org/code/3-5-60
md_url: https://georgiacommons.org/code/3-5-60.md
text_url: https://georgiacommons.org/code/3-5-60/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t1-t2-t3-(v3)-2019-pdf.pdf?sfvrsn=6ea3b7a1_0#page=818
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/3-5.md
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index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: ALCOHOLIC BEVERAGES / MALT BEVERAGES / EXCISE TAXATION / STATE
---

# O.C.G.A. § 3-5-60. Levy and amount of tax.

There is levied and imposed on the first sale, use, or possession within this state of malt beverages the following taxes:

(1) Where malt beverages are sold in or from a barrel or bulk container, such malt beverages being commonly known as tap or draft beer, an excise tax of $10.00 on each container sold containing not more than 31 gallons and a proportionate tax at the same rate on all fractional parts of 31 gallons;

(2) Where malt beverages are sold in bottles, cans, or other containers, except barrel or bulk containers, an excise tax of 4 1/2¢ per 12 ounces and a proportionate tax at the same rate on all fractional parts of 12 ounces; and

(3) A tax on all such beverages in excess of 576 ounces or two standard cases of 12 ounce size or the equivalent thereof or one 7.75 gallon keg or barrel of such beverages at the same rates of taxation as imposed in this part for other such beverages and on which the taxes are not otherwise imposed by either paragraph (1) or (2) of this Code section.

## History

Ga. L. 1935, p. 73, § 5; Ga. L. 1937, p. 148, § 1; Ga. L. 1937-38, Ex. Sess., p. 173, § 1; Ga. L. 1939, p. 101, § 1; Ga. L. 1949, Ex. Sess., p. 5, § 1; Ga. L. 1951, p. 356, § 1; Ga. L. 1955, Ex. Sess., p. 23, § 1; Ga. L. 1964, p. 60, § 1; Ga. L. 1977, p. 1154, § 1; Code 1933, § 5A-4701, enacted by Ga. L. 1980, p. 1573, § 1; Ga. L. 1981, p. 1269, § 45; Ga. L. 1982, p. 3, § 3; Ga. L. 1984, p. 790, § 3.