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O.C.G.A. § 3-6-70 — Exemptions from tax | Georgia Code
O.C.G.A. § 3-6-70 (2018) Copy Cite Official Site Syfertize CourtListener Scholar Amendments

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.)

RESEARCH REFERENCES

C.J.S.

- 48 C.J.S., Intoxicating Liquors, §§ 200, 201, 230.

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This Georgia Code resource is curated by the attorney maintaining this site, a personal injury and workers' compensation attorney admitted in Georgia (State Bar of Georgia No. 881027, since 2006) and Florida. For legal consultation, call 904-383-7448.