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Official Code of Georgia Annotated

Title 3. ALCOHOLIC BEVERAGES · Chapter 6. WINE · Article 4. EXCISE TAXATION · Part 3. EXEMPTIONS

3-6-70. Exemptions from tax.

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Current through: Including Acts of the 2025 Regular Session of the General Assembly.

  1. The taxes imposed by this article shall not be levied with respect to:

  2. (1)

    Wine sold to and used by established and recognized churches and synagogues for use in sacramental services only, on or before December 31, 2029;#

  3. (2)

    Any sale of wine which is exempt from taxation by the state under the Constitution of the United States; or#

  4. (3)

    Wine sold to persons outside this state for resale or consumption outside this state.#

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

History

Code 1933, § 58-803, enacted by Ga. L. 1977, p. 1316, § 1; Code 1933, § 5A-5761, enacted by Ga. L. 1980, p. 1573, § 1; Ga. L. 1983, p. 1116, § 2; Ga. L. 2024, p. 794, § 3-1/HB 1181, effective January 1, 2025.

Amendments

The 2024 amendment, effective January 1, 2025, inserted “, on or before December 31, 2029” in paragraph (1).

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 t1-3-(v3)-pdf.pdf, Volume V3, 2019 edition, 2025 supplement, page 156; merge action: replaced; file SHA-256 19703c1bece5.