O.C.G.A. § 3-5-90 (2019)
Malt beverages containing less than one-half of 1 percent alcohol by volume
Malt beverages which contain less than one-half of 1 percent alcohol by volume shall not be subject to any tax levied under this title or any tax levied pursuant to authority granted by this title.
History
Code 1981, § 3-5-90, enacted by Ga. L. 1987, p. 562, § 1.
CHAPTER 6 WINE Sec.
Article 1 General Provisions Sec.
Definitions. Determination as to when possession occurs. Household production. Removal of partially consumed bottle of wine from premises. Article 2
State License Requirements and Regulations for Distribution and Sale
Levy and amount of state occupational tax; application for license. Filing of bonds by applicants for licenses generally; waiver of bond requirement. Licensing of farm wineries to engage in retail and wholesale sales; surety bond; excise taxes. Sunday sales on farm wineries; off-site sales; sales in ‘‘special entertainment districts.’’ Sale by farm wineries of wines, distilled spirits, and malt beverages on or contiguous to its own premises. Routes and signage for the Georgia Wine Highway. Production of fortified wine. Requirement of license for shipment of wines into state; contents of application; accompanying documents and labels; approval of wholesalers and wholesalers’ territories by commissioner. Persons to whom wine may be sold by wholesale dealers. Preparation and retention of invoices of sales by wholesale dealers. Wine acquired by retail dealers from persons other than li-
censed wholesale dealers declared contraband.