§ 3-6-70. Exemptions from tax

GA Code § 3-6-70 (2018) (N/A)
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(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.