The Devil Went Down To Georgia

Charlie Daniels won the Grammy Award for Best Country Vocal Performance in 1979 for “The Devil Went Down to Georgia“, which reached No. 3 on the Hot 100 in September 1979. Almost everybody can name that tune the moment they hear it on the radio. Even if the Devil does come down to Georgia, here is one thing they won’t want to do in this state if they are making a smart money move . . . drink beer. But does it pay to be a ‘sin tax’ consumer in Georgia? ‘Sin Taxes’ as we often hear them called are a form of sumptuary taxes. Sumptuary taxes are ostensibly used for reducing transactions involving something that society considers undesirable, and is thus a kind of sumptuary law. Sin tax is used for taxes on activities that are considered socially undesirable. Common targets of sumptuary taxes are alcohol, tobacco, gambling, and vehicles emitting excessive pollutants. Sumptuary tax on sugar and soft drinks ...

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