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.

Product Current Tax
Malt Beverage
(Standard case of 24 twelve-ounce containers)

Current Tax $1.08 (4.5¢ per can)
+
Uniform local beer tax $1.20 (5¢ per can)

Table Wines
(14% or less alcohol by volume)
 

11¢ per liter, manufactured inside Georgia
40¢ per liter, manufactured outside Georgia

Dessert Wines
(More than 14% but not more than 24% alcohol by volume)
 

27¢ per liter, manufactured inside Georgia
67¢ per liter, manufactured outside Georgia

Fortified Wines
(Wines fortified with distilled spirits, which results in an alcohol content of more than 24% alcohol by volume)

 

 Taxed as distilled spirits
Some localities also collect a local tax, which can be up to 22¢ per liter

Distilled Spirits
(Less than 190 proof)

 

 50¢ per liter, manufactured inside Georgia
$1 per liter, manufactured outside Georgia

Alcohol 
(Any product over 190 proof)

 

 70¢ per liter, manufactured inside Georgia
$1.40 per liter, manufactured outside Georgia
 Some localities also collect a local tax, which can be up to 22¢ per liter