Levy and Amount of Tax

  1. Law
  2. Georgia Code
  3. Alcoholic Beverages
  4. Malt Beverages
  5. Excise Taxation
  6. State
  7. Levy and Amount of Tax

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There is levied and imposed on the first sale, use, or possession within this state of malt beverages the following taxes:

  1. Where malt beverages are sold in or from a barrel or bulk container, such malt beverages being commonly known as tap or draft beer, an excise tax of $10.00 on each container sold containing not more than 31 gallons and a proportionate tax at the same rate on all fractional parts of 31 gallons;
  2. Where malt beverages are sold in bottles, cans, or other containers, except barrel or bulk containers, an excise tax of 4 1/2› per 12 ounces and a proportionate tax at the same rate on all fractional parts of 12 ounces; and
  3. A tax on all such beverages in excess of 576 ounces or two standard cases of 12 ounce size or the equivalent thereof or one 7.75 gallon keg or barrel of such beverages at the same rates of taxation as imposed in this part for other such beverages and on which the taxes are not otherwise imposed by either paragraph (1) or (2) of this Code section.

(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-4701, enacted by Ga. L. 1980, p. 1573, § 1; Ga. L. 1981, p. 1269, § 45; Ga. L. 1982, p. 3, § 3; Ga. L. 1984, p. 790, § 3.)

OPINIONS OF THE ATTORNEY GENERAL

Unless malt beverage is sold or held for sale, no taxable event occurs and no tax would be due. 1969 Op. Att'y Gen. No. 69-510.

RESEARCH REFERENCES

Am. Jur. 2d.

- 45 Am. Jur. 2d, Intoxicating Liquors, §§ 168 et seq., 175 et seq. 71 Am. Jur. 2d, State and Local Taxation, § 178 et seq.

C.J.S.

- 45 C.J.S., Intoxicating Liquors, §§ 36, 199 et seq.

ALR.

- Excise tax on foreign corporation engaged exclusively in interstate commerce measured by net income from business within the taxing state, 44 A.L.R. 1228.

Specific tax imposed on goods in stock of dealer, as excise, or property tax, 173 A.L.R. 1316.


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