Section 3-6-70 - Exemptions from taxThe 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, on or before December 31, 2029;(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.Amended by 2024 Ga. Laws 598,§ 3-1, eff. 1/1/2025.