Ga. Code § 3-5-61

Current through 2023-2024 Legislative Session Chapter 709

Section 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.

OCGA § 3-5-61