Exemptions From Tax

  1. Law
  2. Georgia Code
  3. Alcoholic Beverages
  4. Malt Beverages
  5. Excise Taxation
  6. State
  7. Exemptions From Tax

Checkout our iOS App for a better way to browser and research.

The taxes imposed by paragraphs (1) and (2) of Code Section 3-5-60 are not levied with respect to:

  1. Malt beverages sold to persons outside this state for resale or consumption outside this state; or
  2. Malt beverages sold to stores or canteens located on United States military reservations.

(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-4702, enacted by Ga. L. 1980, p. 1573, § 1; Ga. L. 1981, p. 1269, § 46.)


Download our app to see the most-to-date content.