One Click Case Law for § 3-5-61
O.C.G.A. § 3-5-60 <-- --> O.C.G.A. §3-5-80

2010 Georgia Code

TITLE 3 - ALCOHOLIC BEVERAGES

CHAPTER 5 - MALT BEVERAGES
ARTICLE 4 - EXCISE TAXATION
PART 1 - STATE
§ 3-5-61 - Exemptions from tax

O.C.G.A. 3-5-61 (2010)
3-5-61. Exemptions from tax


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.