One Click Case Law for § 3-6-70
O.C.G.A. § 3-6-60 <-- --> O.C.G.A. §3-6-71

2010 Georgia Code

TITLE 3 - ALCOHOLIC BEVERAGES

CHAPTER 6 - WINE
ARTICLE 4 - EXCISE TAXATION
PART 3 - EXEMPTIONS
§ 3-6-70 - Exemptions from tax

O.C.G.A. 3-6-70 (2010)
3-6-70. Exemptions from tax


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.