Overview
If you are in the business of selling liquor in the state of Georgia, you should pay close attention to some of the sales tax rates below.
Malt Beverages
- Tax Rate: $1.08 per standard case of 24 twelve-ounce containers (4.5 cents per can)
- Uniform Local Beer Tax: $1.20 per standard case (5 cents per can)
Wine
Table Wines
- Inside Georgia: Taxed at 11 cents per liter
- Outside Georgia: Taxed at 40 cents per liter
Dessert Wines
- Inside Georgia: Taxed at 27 cents per liter
- Outside Georgia: Taxed at 67 cents per liter
- Definition: More than 14%, but not more than 21% alcohol by volume.
Fortified Wines
- Definition: Wines fortified with distilled spirits, resulting in an alcohol content of more than 21% alcohol by volume.
- Tax Treatment: Taxed as distilled spirits.
- Local Taxes: Some localities may collect an additional tax of up to 22 cents per liter.
Note: Some localities also collect a local tax, which can be up to 22 cents per liter.
Frequently Asked Questions
How much is the tax on a case of malt beverages in Georgia?
Malt beverages are taxed at $1.08 per standard case of 24 twelve-ounce containers. Additionally, a Uniform Local Beer Tax of $1.20 per case may also apply, bringing the total potential tax to $2.28 per case.
What is the difference between table wine and dessert wine in terms of tax?
Table wines are taxed at 11 cents per liter if sourced inside Georgia and 40 cents per liter if sourced from outside. Dessert wines, which contain more than 14% but not more than 21% alcohol by volume, are taxed at 27 cents per liter inside Georgia and 67 cents per liter outside the state.
How are fortified wines taxed in Georgia?
Fortified wines, which have more than 21% alcohol by volume due to the addition of distilled spirits, are taxed the same as distilled spirits rather than regular wine rates. Local taxes may also apply.
Are there any local taxes on wine in Georgia?
Yes, localities in Georgia can impose an additional tax of up to 22 cents per liter on wine, depending on the jurisdiction.
Do tax rates vary for alcohol sourced outside Georgia?
Yes, wines sourced from outside Georgia are taxed at a higher rate compared to those sourced within the state. For example, table wine is taxed at 40 cents per liter from outside Georgia, compared to 11 cents per liter from inside.