---
title: O.C.G.A. § 3-6-3. Household production.
collection: code
id: 3-6-3
cite_as: O.C.G.A. § 3-6-3 (2025)
canonical_url: https://georgiacommons.org/code/3-6-3
md_url: https://georgiacommons.org/code/3-6-3.md
text_url: https://georgiacommons.org/code/3-6-3/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=826
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/3-6.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 / WINE / GENERAL PROVISIONS
---

# O.C.G.A. § 3-6-3. Household production.

(a) A head of a household may produce 200 gallons of wine in any one calendar year to be consumed within his own household without any requirement to be licensed for such purpose. Wine so produced shall not be subject to any excise tax imposed by this chapter.

(b) For purposes of this Code section, a single individual who is not a dependent of another person for purposes of Georgia income taxation shall be considered a head of a household.

## History

Code 1933, § 58-826, enacted by Ga. L. 1977, p. 1316, § 1; Code 1933, § 5A-5103, enacted by Ga. L. 1980, p. 1573, § 1.