Is sacramental wine subject to sales and use tax when sold to a church?
Sacramental wine is subject to sales and use tax unless it is purchased for resale to a consumer. A church may request authorization to receive wines upon which excise taxes have not been paid for use in their services. Official Code of Georgia Annotated ยงยง 48-8-1, 48-8-3, and 48-8-30; Revenue Regulation 560-12-2-2-.