§ 3-5-61 - Exemptions from tax
O.C.G.A. 3-5-61 (2010)
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.