TITLE 3 ALCOHOLIC BEVERAGES

Section 6. Wine, 3-6-1 through 3-6-71.

ARTICLE 4 EXCISE TAXATION

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;
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.

(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.)