Levy and Amount of Tax

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

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  1. There shall be levied and imposed on the first sale, use, or final delivery within this state of all table wines an excise tax in the amount of 11› per liter and a proportionate tax at the same rate on all fractional parts of a liter.
  2. There shall be imposed upon the importation for use, consumption, or final delivery into this state of all table wines an import tax in the amount of 29› per liter and a proportionate tax at the same rate on all fractional parts of a liter.
  3. There shall be levied and imposed upon the first sale, use, or final delivery within this state of all dessert wines an excise tax in the amount of 27› per liter and a proportionate tax at the same rate on all fractional parts of a liter.
  4. There shall be levied and imposed upon the importation for use, consumption, or final delivery into this state of all dessert wines an import tax in the amount of 40› per liter and a proportionate tax at the same rate on all fractional parts of a liter.

(Code 1933, § 58-803, enacted by Ga. L. 1977, p. 1316, § 1; Code 1933, § 5A-5701, enacted by Ga. L. 1980, p. 1573, § 1; Ga. L. 1981, p. 1269, § 53; Ga. L. 1982, p. 1111, §§ 2, 4; Ga. L. 1983, p. 3, § 4; Ga. L. 1985, p. 662, § 2; Ga. L. 1985, p. 665, § 3.)

Editor's notes.

- Ga. L. 1985, p. 662, § 2, effective March 31, 1985, also amended this Code section. However, that amendment has been treated as superseded by Ga. L. 1985, p. 665, § 3.

Ga. L. 1985, p. 665, § 1, not codified by the General Assembly, contained legislative findings that the cost of regulating and administering the manufacture, distribution, and sale of alcohol, distilled spirits, table wines, and dessert wines consumed in Georgia is greater for imported alcohol, spirits, and wines than it is for alcohol, spirits, and wines produced within Georgia and that it is in the best interests of the citizens of Georgia that the increased costs be provided for by taxation.

Ga. L. 1985, p. 665, § 4, not codified by the General Assembly, provided that the provisions of the Act shall not be severable and that in the event that any section or portion of any section of the Act is declared or adjudged to be invalid or unconstitutional, such declaration or adjudication shall render the entire Act invalid, void, and of no effect and shall specifically revive the provisions affected by the Act as such provisions stood before the enactment of the Act, as amended by laws other than the Act.

JUDICIAL DECISIONS

Constitutionality.

- Georgia statutes providing for an import tax on all distilled spirits and table wines imported for use, consumption, or final delivery into the state do not violate the equal protection and commerce clauses of the federal constitution. Heublein, Inc. v. State, 256 Ga. 578, 351 S.E.2d 190, appeal dismissed, 483 U.S. 1013, 107 S. Ct. 3253, 97 L. Ed. 2d 753 (1987).

RESEARCH REFERENCES

C.J.S.

- 48 C.J.S., Intoxicating Liquors, § 409 et seq.

PART 2 LOCAL


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