Title 3 — Alcoholic Beverages
0 chapters · 102 sections in this title.
O.C.G.A. § 3-6-1 Definitions
0.7K chars
As used in this chapter, the term: (1) ‘‘Dessert wine’’ means a wine having an alcoholic strength of more than 14 percent alcohol by volume but not more than 24 percent alcohol by volume. (2) ‘‘Domestic winery’’ means any winery, manufacturer, maker, producer, or bottler of wine …
O.C.G.A. § 3-6-2 Determination as to when possession occurs
0.8K chars
For purposes of this chapter, with respect to wines manufactured within this state, possession occurs when the product is first identifiable as wine, in accordance with this title and such regulations as may be promulgated by the commissioner pursuant to this title. With respect …
O.C.G.A. § 3-6-20 Editor’s notes
0.7K chars
Ga. L. 1995, p. 419, § 2, not codified by the General Assembly, provides if a local government repeals, amends, or revises its ordinance or resolution relating to occupation taxes or regulatory fees during the tax year 1995, such a local government is authorized but not required t…
O.C.G.A. § 3-6-21.4 Routes and signage for the Georgia Wine Highway
0.3K chars
The Department of Community Affairs and the Department of Transportation shall, with due consideration to the farm wineries in 832 3-6-21.4 WINE 3-6-22 Georgia, collaborate to designate appropriate routes and signage for the Georgia Wine Highway. History. — Code 1981, § 3-6-21.4,…
O.C.G.A. § 3-6-21.5 Production of fortified wine
1.7K chars
A winery may purchase distilled spirits directly from a manufacturer of distilled spirits and blend with wine manufactured by the winery to produce fortified wine. Such distilled spirits shall not be used by the winery for any other purpose or used to create any other type of alc…
O.C.G.A. § 3-6-23 Persons to whom wine may be sold by wholesale dealers
0.4K chars
Except as provided in paragraph (5) of subsection (a) of Code Section 3-2-13, licensed wholesale dealers shall sell wine only to other licensed wholesale dealers and to importers and retail dealers licensed in this state. History. — Code 1933, § 58-821, enacted by Ga. L. 1977, p.…
O.C.G.A. § 3-6-24 Preparation and retention of invoices of sales by wholesale dealers
0.5K chars
Each wholesale dealer, at the time of any sale of wine, shall prepare and keep a copy of a sales invoice containing: (1) The name of the wholesale dealer; (2) The name, address, and license number of the licensed importer, wholesaler, or retailer making the purchase; (3) The quan…
O.C.G.A. § 3-6-25 Levy and amount of state occupational tax; application for license
2.6K chars
Filing of bonds by applicants for licenses generally; waiver of bond requirement. Licensing of farm wineries to engage in retail and wholesale sales; surety bond; excise taxes. Sunday sales on farm wineries; off-site sales; sales in ‘‘special entertainment districts.’’ Sale by fa…
O.C.G.A. § 3-6-3 Household production
0.6K chars
(a) A head of a household may produce 200 gallons of wine in any one calendar year to be consumed within his own household without any requirement to be licensed for such purpose. Wine so produced shall not be subject to any excise tax imposed by this chapter. (b) For purposes of…
O.C.G.A. § 3-6-30 Creation of limited exceptions regarding direct shipments
0.4K chars
The General Assembly reaffirms the findings, determinations, and declarations in Code Section 3-3-31 regarding direct shipments of alcoholic beverages, but creates limited exceptions set forth in Code Sections 3-6-31 and 3-6-32 to permit the direct shipment of wine to residents o…
O.C.G.A. § 3-6-31 Special order shipping license requirements and regulations
4.2K chars
(a) For purposes of this Code section, the term ‘‘winery’’ means any maker or producer of wine whether in this state or in any other state, who holds a valid federal basic wine manufacturing permit. (b) Notwithstanding any other provision of this title to the contrary, any shippe…
O.C.G.A. § 3-6-32 Shipment of wine by winery to consumers; circumstances
1.1K chars
(a) Notwithstanding any other provision of this title to the contrary, a winery located within this state or outside this state that holds a federal basic wine manufacturing permit, whether licensed under this title or not and without regard to brand or label registrations or des…
O.C.G.A. § 3-6-4 Removal of partially consumed bottle of wine from premises
1.2K chars
Notwithstanding any other contrary provision of law, any restaurant which is licensed to sell alcoholic beverages for consumption on the premises may permit a patron to remove one unsealed bottle of wine per patron for consumption off premises, if the patron has purchased a meal …
O.C.G.A. § 3-6-50 Levy and amount of tax
2.5K chars
(a) There shall be levied and imposed on the first sale, use, or final delivery within this state of all table wines an excise tax in the amount of 11¢ per liter and a proportionate tax at the same rate on all fractional parts of a liter. (b) There shall be imposed upon the impor…
O.C.G.A. § 3-6-70 Exemptions from tax
0.5K chars
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 t…