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Brewery leaders and state revenue officials brief Regulated Industries Committee on Georgia—s excise taxes
Summary
Brewery executives, wholesalers and the Georgia Department of Revenue told the Regulated Industries Committee that Georgia—s excise structure — including an 18¢ per-ounce-of-pure-alcohol beer rate and a 288-ounce daily direct-sales cap for breweries — has economic consequences for large and small brewers; the hearing produced no votes.
Members of the Regulated Industries Committee heard industry and state officials describe how Georgia—s excise tax system works and how it affects manufacturers, wholesalers, retailers and consumers.
Jennifer Logan, general manager of the Anheuser-Busch brewery in Cartersville, told the committee the plant is a major local employer and taxpayer. "We are a strong contributor to the Georgia economy," Logan said, adding the site employs "over 600 employees," "purchases over 300,000,000 in local supplies" annually and pays "about 70,000,000 in state excise taxes." She also said the Cartersville facility has received "over $200,000,000 invested" since 2020.
Corianna Beyer, policy director for Anheuser-Busch, placed those figures in the context of tax comparisons. "Georgia's beer tax rate per ounce of pure alcohol is about 18¢, while the liquor rate per ounce of pure alcohol is 7¢," Beyer said, calling Georgia an outlier among large beer-producing states and pointing to Missouri—s recent change to a cents-per-gallon incentive for beer as an example of how states can steer production and jobs.
Representatives from the Georgia Department of Revenue described the three-tier system that governs alcohol in the state and explained the mechanics of excise collection. Joe Snout, DOR director of external affairs and communications, said wholesalers collect and remit excise taxes monthly (by the 15th), and emphasized that the tiered structure was designed to create an audit trail and reduce the number of remitters the state must monitor.
Snout walked lawmakers through differences in how in-state and out-of-state products are treated: table wines produced in Georgia are taxed at 11¢ per liter while out-of-state table wines face higher rates, and distilled spirits and fortified wines are taxed at higher per-liter rates. On tobacco and vapor products, DOR staff explained that vapor falls under existing tobacco licensing, loose tobacco and smokeless products are taxed at 10% of wholesale cost, single-use vapor devices are assessed at 7%, and cigarettes are taxed via per-pack rates with tax-stamp enforcement.
Small-brewery representatives and the Georgia Beer Wholesalers Association also testified. Martin Smith, executive director of the Georgia Beer Wholesalers Association, said the statutory case rate for malt beverage is set by law at "$2.28 per 288 ounces," with "$1.20" directed to local jurisdictions and "$1.08" to the state. Joseph Cortez, speaking for independent craft brewers, described local taprooms as "anchors of development," urged relief or flexibility for small producers, and flagged Georgia's daily direct-sale cap (288 ounces) as a constraint that some neighboring states do not impose.
Committee members asked for more data to weigh policy changes. Several lawmakers questioned whether the excise-at-wholesale model remains optimal and requested DOR—s annual breakdown of excise collections by category to evaluate options such as moving burdens to point-of-sale sales taxes or adopting targeted credits tied to agriculture reuse (a "brews-to-barns" idea floated by brewery advocates).
The hearing closed with thanks to witnesses and no formal motions or votes; the committee adjourned.
