Exemptions From Tax

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

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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, § 400 et seq.


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