---
title: O.C.G.A. § 3-5-90. Malt beverages containing less than one-half of 1 percent alcohol by volume.
collection: code
id: 3-5-90
cite_as: O.C.G.A. § 3-5-90 (2025)
canonical_url: https://georgiacommons.org/code/3-5-90
md_url: https://georgiacommons.org/code/3-5-90.md
text_url: https://georgiacommons.org/code/3-5-90/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=823
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
previous: https://georgiacommons.org/code/3-5-84.md
next: https://georgiacommons.org/code/3-6-1.md
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 / EXEMPTIONS
---

# O.C.G.A. § 3-5-90. Malt beverages containing less than one-half of 1 percent alcohol by volume.

Malt beverages which contain less than one-half of 1 percent alcohol by volume shall not be subject to any tax levied under this title or any tax levied pursuant to authority granted by this title.

## History

Code 1981, § 3-5-90, enacted by Ga. L. 1987, p. 562, § 1.