Section 3-6-70. Exemptions from tax

Latest version.

   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.

Code 1933, § 58-803, enacted by Ga. L. 1977, p. 1316, § 1; Code 1933, § 5A-5761, enacted by Ga. L. 1980, p. 1573, § 1; Ga. L. 1983, p. 1116, § 2.

                    
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