§ 15-1. Malt beverage excise tax.

There is hereby set and levied a tax on the sale of malt beverages as follows:

(1)

Where malt beverages, commonly known as tap or draft beer, are sold in or from a barrel or bulk container, a tax of $6.00 on each container sold containing not more than 15½ gallons and a proportionate tax at the same rate on all fractional parts of 15½ gallons; and

(2)

Where malt beverages are sold in bottles, cans, or other containers, except barrel or bulk containers, a tax of $0.05 per 12 ounces and a proportionate tax at the same rate on all fractional parts of 12 ounces.

(Code 1978, § 16-2)

State law reference

Levy and amount of tax, O.C.G.A. § 3-5-80.