Georgia

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Updated: 9/1995
Status: Permitted, subject to amount

Statute

Georgia statue § 3-5-4 represents a recent change in state law to include the lawful production of beer in the home provided that it does not exceed 50 gallons per calendar year free from state excise tax.

Discussion

The Georgia homebrewing community worked long and hard to create Georgia statute § 3-5-4. Although the amount restriction is well below the federal limit (200 gallons per year for 2 adults) § 3-5-4 provides an excellent example of how citizens can change the law in their state.

Special Provisions

N/A

State Alcohol Beverage Control Agency

Alcohol and Tax Unit
270 Washington St. S.W. Room 320
Atlanta, GA 30334
(404) 656-4252
FAX: (404) 651-6849

Applicable Statutory Material

3-1-2 Definitions.

As used in this title, the term:

(1) "Alcohol" means ethyl alcohol, hydrated oxide of ethyl, or spirits of wine, from whatever source or by whatever process produced.

(2) "Alcoholic beverage" means and includes all alcohol, distilled spirits, beer, malt beverage, wine, or fortified wine.

(12) "Malt beverage" means any alcoholic beverage obtained by the fermentation of any infusion or decoction of barley, malt, hops, or any other similar product, or any combination of such products in water, containing not more than 6 percent alcohol by volume and including ale, porter, brown, stout, lager beer, small beer, and strong beer. The term does not include sake, known as Japanese rice wine.

3-5-4 Production of malt beverages by a head of household for consumption within own household.

(a) A head of a household may produce 50 gallons of malt beverages in any one calendar year to be consumed within his or her own household without any requirement to be licensed for such purpose. No malt beverages produced under this subsection shall be sold or offered for sale. Malt beverages so produced shall not be subject to any excise tax imposed by this chapter.

(b) For purposes of this Code section, a single person who is not a dependent of another person for purposes of Georgia income taxation shall be considered a head of a household. Section 2. All laws and parts of laws in conflict with this Act are repealed.

Note: The information presented here is to the best of our knowledge and should not be used as a substitute for legal advice specific to the laws of your state.