O.C.G.A. § 3-5-61 (2019)
Exemptions from tax
The taxes imposed by paragraphs (1) and (2) of Code Section 3-5-60 are not levied with respect to:
(1) Malt beverages sold to persons outside this state for resale or consumption outside this state; or
(2) Malt beverages sold to stores or canteens located on United States military reservations.
History
Ga. L. 1935, p. 73, § 5; Ga. L. 1937, p. 148, § 1; Ga. L. 1937-38, Ex. Sess., p. 173, § 1; Ga. L. 1939, p. 101, § 1; Ga. L. 1949, Ex. Sess., p. 5, § 1; Ga. L. 1951, p. 356, § 1; Ga. L. 1955, Ex. Sess., p.
23, § 1; Ga. L. 1964, p. 60, § 1; Ga. L. 1977, p. 1154, § 1; Code 1933, § 5A-4702, enacted by Ga. L. 1980, p. 1573, § 1; Ga. L. 1981, p. 1269, § 46.
T.3, C.5, A.4, P.2
PART 2 LOCAL
Annotations
JUDICIAL DECISIONS Ga. L. 1974, p. 1447 was not violative of the municipal home rule provision of the Georgia Constitution. State v. Golia, 235 Ga. 791, 222 S.E.2d 27 (1976). Ga. L. 1974, p. 1447 was sufficiently precise as to meet due process standard of definiteness, and was therefore not void for vagueness. State v. Golia, 235 Ga. 791, 222 S.E.2d 27 (1976). Rational basis for imposition of tax. - State’s interest in assuring that malt beverages be taxed uniformly throughout state provided sufficient rational basis for imposition of tax even though tax might be imposed without strict regard to financial needs of particular local taxing unit. This tax was not imposed arbitrarily in violation of due process requirements. State v. Golia, 235 Ga. 791, 222 S.E.2d 27 (1976). The tax imposed was a state levy for
local purposes. Blackmon v. Golia, 231 Ga. 381, 202 S.E.2d 186 (1973). Ga. L. 1974, p. 1447 did not impose a state tax for state purposes which would invoke constitutional provisions listing state purposes for taxation and requiring that taxation be ‘‘for public purposes only’’; instead, it imposed a state tax for local purposes, and counties’ adherence to tests of constitutional provisions, delineating allowable scope of county purposes of taxation, was all that is required. Chanin v. Bibb County, 234 Ga. 282, 216 S.E.2d 250 (1975). Construction. - Ga. L. 1974, p. 1447 is construed to require that taxes be imposed in mutually exclusive fashion by municipalities within their boundaries and by counties within their unincorporated areas. Chanin v. Bibb County, 234 Ga. 282, 216 S.E.2d 250 (1975).
RESEARCH REFERENCES Am. Jur. 2d. - 45 Am. Jur. 2d, Intoxicating Liquors, §§ 94, 105, 109, 122, 168 et seq. C.J.S. - 48 C.J.S., Intoxicating Liquors, §§ 84, 86, 92 et seq.
ALR. - Specific tax imposed on goods in stock of dealer, as excise, or property tax, 173 A.L.R. 1316.