---
title: O.C.G.A. § 3-9-12. Source of beverages sold; taxes.
collection: code
id: 3-9-12
cite_as: O.C.G.A. § 3-9-12 (2025)
canonical_url: https://georgiacommons.org/code/3-9-12
md_url: https://georgiacommons.org/code/3-9-12.md
text_url: https://georgiacommons.org/code/3-9-12/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=866
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/3-9.md
previous: https://georgiacommons.org/code/3-9-11.md
next: https://georgiacommons.org/code/3-9-13.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 / SALE OF ALCOHOLIC BEVERAGES BY PASSENGER CARRIERS, NONPROFIT ORGANIZATIONS, AND HOTELS AND MOTELS / HOTELS AND MOTELS
---

# O.C.G.A. § 3-9-12. Source of beverages sold; taxes.

All alcoholic beverages sold pursuant to this article shall be subject to all state and local taxes imposed on alcoholic beverages and shall be purchased from a licensed wholesaler.

## History

Code 1981, § 3-9-12, enacted by Ga. L. 1986, p. 778, § 1.