O.C.G.A. § 3-4-60
Levy and amount of tax
Redline — December 1, 2018 → current.View current text →
Current — February 1, 2022
As of December 1, 2018
The following state taxes are levied and imposed:
The following state taxes are levied and imposed:
(1) There shall be imposed upon the first sale, use, or final delivery within this state of all distilled spirits an excise tax in the amount of 50› per liter and, upon the first sale, use, or final delivery within this state of all alcohol, an excise tax in the amount of 70› per liter, and a proportionate tax at the same rate on all fractional parts of a liter;
(1) There shall be imposed upon the first sale, use, or final delivery within this state of all distilled spirits an excise tax in the amount of 50¢ per liter and, upon the first sale, use, or final delivery within this state of all alcohol, an excise tax in the amount of 70¢ 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 distilled spirits an import tax in the amount of 50› per liter and, upon the importation for use, consumption, or final delivery into this state of all alcohol, an import tax in the amount of 70› per liter, and a proportionate tax at the same rate on all fractional parts of a liter; and
(2) There shall be imposed upon the importation for use, consumption, or final delivery into this state of all distilled spirits an import tax in the amount of 50¢ per liter and, upon the importation for use, consumption, or final delivery into this state of all alcohol, an import tax in the amount of 70¢ per liter, and a proportionate tax at the same rate on all fractional parts of a liter; and
(3) All alcohol spirits manufactured within this state for sale within this state shall be made from Georgia grown products.
(3) All alcohol spirits manufactured within this state for sale within this state shall be made from Georgia grown products.
Current official text: Official Code of Georgia Annotated (LexisNexis). Digitized from the Internet Archive scan of the OCGA. Reproduced from public-domain Georgia statutes; confirm against the official source for the current text. Not legal advice.