§ 3-6-70 - Exemptions from tax
O.C.G.A. 3-6-70 (2010)
3-6-70. 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.