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O.C.G.A. § 3-5-61

Exemptions from tax

— Ga

tion engaged exclusively in interstate commerce measured by net income from business within the taxing state, 44A.L.R. 1228.

Specific tax imposed on goods in stock of dealer, as excise, or property tax, 173

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.

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.