O.C.G.A.
O.C.G.A.

O.C.G.A. § 3-6-70 (2019)

Exemptions from tax

✓ O.C.G.A. — 2019 edition (Public.Resource.Org Release 73)
Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.
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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;

(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.

Annotations

RESEARCH REFERENCES C.J.S. - 48 C.J.S., Intoxicating Liquors, § 400 et seq.