Alcohol Excise Taxes

Georgia Alcohol Taxes are collected by the wholesaler at time of delivery to the retailer. The wholesalers remit all taxes collected to the Department of Revenue.


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

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

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.

Fortified Wines

Wines fortified with distilled spirits, which results in an alcohol content of more than 21% alcohol by volume, is taxed as distilled spirits. Some localities also collect a local tax, which can be up to 22 cents per liter.

Distilled Spirits

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.