---
title: O.C.G.A. § 3-6-70. Exemptions from tax.
collection: code
id: 3-6-70
cite_as: O.C.G.A. § 3-6-70 (2025)
canonical_url: https://georgiacommons.org/code/3-6-70
md_url: https://georgiacommons.org/code/3-6-70.md
text_url: https://georgiacommons.org/code/3-6-70/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t1-3-(v3)-pdf.pdf?sfvrsn=d5cb9302_0#page=156
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 / EXCISE TAXATION / EXEMPTIONS
---

# O.C.G.A. § 3-6-70. Exemptions from tax.

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

(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;

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

(3) Wine sold to persons outside this state for resale or consumption outside this state.

## 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).