Georgia Alcohol sales tax audit

Georgia Alcohol sales tax audit
If you are involved in the retail sale of alcohol in Georgia, then, there are sales tax rates that you must keep in mind when doing business. Under audit, you will have 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 that we see is charging a low tax rate on alcohol.
Distilled Spirits (less than 190 proof) manufactured within Georgia are taxed at 50 cents (excise tax) per liter. Distilled spirits manufactured outside Georgia are taxed at $1 per liter. Alcohol (any product over 190 proof) manufactured within Georgia is taxed at 70 cents per liter and alcohol manufactured outside of Georgia is taxed at $1.40 per liter. Some localities also collect a local tax, which can be up to 22 cents per liter.
Malt Beverages: The current tax is $1.08 per standard case of 24 twelve-once containers (4.5 cents per can) plus a uniform local beer tax of $1.20 per standard case (5 cents per can)
Table wines (14% or less alcohol by volume) manufactured inside Georgia are taxed at 11 cents per liter. Table wines manufactured outside of Georgia are taxed at 40 cents per liter.
Dessert wines (more than 14%, but not more than 21% alcohol by volume) manufactured inside Georgia are taxed at 27 cents per liter. Dessert wine manufactured outside of Georgia are taxed at 67 cents per liter.
Georgia Alcohol sales tax audit

Ansari Law Firm

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