Georgia DOR Amends Excise Tax Regulations Concerning Alcohol, Tobacco

The Georgia Department of Revenue Jan. 1 amended excise tax regulations on alcohol. The rules include measures: 1) providing that any beverage containing distilled spirits will be classified as a distilled spirit, independent of any added flavorings or liquids, including other alcoholic beverages, even if the total alcohol by volume is less than 24 percent; 2) clarifying that wine or fortified wine isn’t a distilled spirit; 3) increasing the maximum allowable alcohol by volume in wine to 24 percent from 21 percent; 4) modifying definitions of terms used in the regulations; and 5) making technical corrections. The regulations take effect ...