Overview
If you are involved in the retail sale of alcohol in Georgia, there are sales tax rates you must keep in mind when doing business. Under audit, you will need to differentiate between the sale of distilled spirits, wines, malt beverages, and beers.
If you own a retail outlet such as a convenience store, the most common mistake is charging a low tax rate on alcohol.
Tax Rates on Alcohol in Georgia
Distilled Spirits
- Distilled Spirits (less than 190 proof)
- Manufactured within Georgia: 50 cents (excise tax) per liter
- Manufactured outside Georgia: $1 per liter
- Alcohol (any product over 190 proof)
- Manufactured within Georgia: 70 cents per liter
- Manufactured outside Georgia: $1.40 per liter
- Local Tax
Some localities also collect a local tax, which can be up to 22 cents per liter.
Malt Beverages
- Current Tax
- $1.08 per standard case of 24 twelve-ounce containers (4.5 cents per can)
- Plus a uniform local beer tax of $1.20 per standard case (5 cents per can)
Wines
Table Wines (14% or less alcohol by volume)
- Manufactured inside Georgia: 11 cents per liter
- Manufactured outside of Georgia: 40 cents per liter
Dessert Wines (more than 14%, but not more than 21% alcohol by volume)
Manufactured outside of Georgia: 67 cents per liter
Manufactured inside Georgia: 27 cents per liter
Frequently Asked Questions
Do all types of alcohol have the same tax rate in Georgia?
No, Georgia imposes different tax rates on distilled spirits, malt beverages, and wines. The rate also varies depending on factors like alcohol content, whether the product is manufactured in-state or out-of-state, and local tax additions.
How are distilled spirits taxed in Georgia?
Distilled spirits under 190 proof are taxed at 50 cents per liter if made in Georgia and $1 per liter if made outside. For alcohol over 190 proof, the rates increase to 70 cents per liter (in-state) and $1.40 per liter (out-of-state). Some localities may add up to 22 cents more per liter.
What is the tax rate for beer or malt beverages?
Malt beverages are taxed at $1.08 per case (24 cans), or about 4.5 cents per can. A uniform local beer tax of $1.20 per case (5 cents per can) also applies.
Are wine taxes different for table wines and dessert wines?
Yes. Table wines (up to 14% alcohol) are taxed at 11 cents per liter if made in Georgia and 40 cents if imported. Dessert wines (14–21% alcohol) are taxed at 27 cents per liter (in-state) and 67 cents per liter (out-of-state).
What common mistake do retail alcohol sellers make with taxes?
One frequent error, especially among convenience store owners, is applying too low a tax rate on alcohol. This mistake can be costly during audits, so it’s important to classify products correctly and apply the right tax rates.