Wines which contain less than one-half of 1 percent alcohol by volume shall not be subject to any tax levied under this title or any tax levied pursuant to authority granted by this title. History. — Code 1981, § 3-6-71, enacted by Ga. L. 1987, p. 562, § 2. CHAPTER 7 SALE OF DISTILLED SPIRITS BY PRIVATE CLUBS Sec. Article 1 General Provisions Sec. 3-7-1.
Wines containing less than one-half of 1 percent alcohol by volume
O.C.G.A. § 3-6-71, under EXEMPTIONS.
O.C.G.A. § 3-6-71