Ga. Code § 3-6-70

Current through 2023-2024 Legislative Session Chapter 709
Section 3-6-70 - [Effective Until 1/1/2025] 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.

OCGA § 3-6-70

This section is set out more than once due to postponed, multiple, or conflicting amendments.