Title 3, Chapter 4, Section 60
( 3-4-60)
The following state taxes are levied and imposed: (1) There shall be imposed upon the first sale, use, or final
delivery within this state of all distilled spirits an excise tax
in the amount of 50¢ per liter and, upon the first sale, use, or
final delivery within this state of all alcohol, an excise tax in
the amount of 70¢ per liter, and a proportionate tax at the same
rate on all fractional parts of a liter; (2) There shall be imposed upon the importation for use,
consumption, or final delivery into this state of all distilled
spirits an import tax in the amount of 50¢ per liter and, upon the
importation for use, consumption, or final delivery into this
state of all alcohol, an import tax in the amount of 70¢ per
liter, and a proportionate tax at the same rate on all fractional
parts of a liter; and (3) All alcohol spirits manufactured within this state for sale
within this state shall be made from Georgia grown products. | 
