Georgia · Official Code of Georgia Annotated — full code (public domain; via Open US Law, CC BY 4.0)

O.C.G.A. § 3-6-50: Alcoholic Beverages — O.C.G.A. § 3-6-50

What this law says, in plain English

Georgia imposes excise and import taxes on table wines (11¢–29¢ per liter) and dessert wines (27¢–40¢ per liter) based on first sale or importation into the state.

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