IPCPR Legislative | Georgia

Georgia

georgia

Georgia State Contact Information

Georgia Department of Revenue
Alcohol and Tobacco Division
(404) 417-4919
atdiv@dor.ga.gov

Georgia Government Transparency and Campaign Finance Commission
(404) 463-1980
(404) 463-1988 fax

Taxation in Georgia

 

Georgia imposes an excise tax, in addition to all other taxes of every kind imposed by law, on the sale, receipt, purchase, possession, consumption, handling, distribution, or use of cigars and loose or smokeless tobacco in the state. Licensed dealers or distributors must collect the tax on the first transaction within Georgia from the purchaser or consumer. Whenever cigars or loose or smokeless tobacco are shipped from outside Georgia to anyone other than a distributor, the person receiving the products will be deemed to be a distributor and will be responsible for the tax. The tax is also imposed on every person for the privilege of using, consuming, or storing cigars and loose or smokeless tobacco in the state on which the tax has not been paid.

 

Ga. Code § 48-11-2: Excise tax; rate on tobacco products; retail selling price before addition of tax; exemption; collection and payment on first transaction; dealers or distributors; tax separately identified; collection

 

Ga. Code § 48-11-13(a): Tax on persons having tobacco products on which tax under Code Section 48-11-2 not paid; rate; exemptions

 

Department of Revenue staff reported that Georgia localities do not impose additional taxes on tobacco products.

The tax on all cigars other than little cigars is 23% of the wholesale cost price. The tax on loose or smokeless tobacco is 10% of the wholesale cost price.

 

Ga. Code § 48-11-2(a): Excise tax; rate on tobacco products; retail selling price before addition of tax; exemption; collection and payment on first transaction; dealers or distributors; tax separately identified; collection

Every licensed distributor of tobacco products must file a Cigar, Little Cigar, Loose and Smokeless Tobacco Excise Tax Return with the Department of Revenue on or before the 10th day of every month, along with payment for taxes due. Any person who acquires non-tax paid cigars or loose or smokeless tobacco must also file a return on or before the 10th day of the month following the month in which the products were acquired, along with payment for taxes due. Tobacco retailers are required to file a return if they have received non-tax paid tobacco products within the filing period.

 

Ga. Code § 48-11-10(a): Monthly reports of licensed distributors; contents; authority to require reports from common carriers, warehousemen, and others; penalty for failure to file timely report
Ga. Code § 48-11-14: Registration, reports, and tax payments of persons acquiring tobacco products subject to tax under Code Section 48-11-13; assessment of tax due from person failing to file or filing incorrect report; hearing; penalties

 

License application, license renewals, and tax filings must be submitted electronically through the Georgia Tax Center at https://gtc.dor.ga.gov/_/.

Definitions in Georgia

 

“Smoking” means inhaling, exhaling, burning, or carrying any lighted tobacco product including cigarettes, cigars, and pipe tobacco.

 

Ga. Code § 31-12A-2(16)

 

“Cigar” means any roll for smoking made wholly or in part of tobacco when the cover of the roll is also tobacco. This term includes a little cigar.

 

Ga. Code § 48-11-1(1)

 

“Loose or smokeless tobacco” means granulated, plug cut, crimp cut, ready rubbed, and other smoking tobacco; snuff or snuff flour; cavendish; plug and twist tobacco; fine-cut and other chewing tobaccos; shorts; refuse scraps, clippings, cuttings, and sweepings of tobacco; and other kinds and forms of tobacco, prepared in such manner as to be suitable for chewing or smoking in a pipe or otherwise, or both for chewing and smoking, but does not include cigarettes or cigars or tobacco purchased for the manufacture of cigarettes or cigars by cigarette manufacturers or cigar manufacturers.

 

Ga. Code § 48-11-1(16)

 

“Tobacco product” means any cigars, little cigars, granulated, plug cut, crimp cut, ready rubbed, and other smoking tobacco; snuff or snuff powder; cavendish; plug and twist tobacco; fine-cut and other chewing tobaccos; shorts; refuse scraps, clippings, cuttings, and sweepings of tobacco; and other kinds and forms of tobacco, prepared in such a manner as to be suitable for chewing or smoking in a pipe or otherwise, or both for chewing and smoking. The term “tobacco product” does not include any alternative nicotine product, vapor product, or product regulated as a drug or device by the United States Food and Drug Administration.

 

Ga. Code § 16-12-170(8)

 

“Dealer” means any person located within the state who sells or distributes tobacco products to a consumer in the state.

 

Ga. Code § 48-11-1(2, 12, and 17)

 

“Distributor” means any person, whether located within or outside the borders of the state, other than a dealer, who sells or distributes tobacco products within or into the boundaries of the state and who:

 

  • Maintains a warehouse, warehouse personnel, and salespersons who regularly contact and call on tobacco products dealers and
  • Is engaged in the business of
    • Importing tobacco products into the state or purchasing tobacco products from other manufacturers or distributors and
    • Selling the tobacco products to dealers in the state for resale but is not in the business of selling the tobacco products directly to the ultimate consumer.

 

Ga. Code § 48-11-1(3, 13, and 18)

 

“Importer” means any person who imports into or who brokers within the United States, either directly or indirectly, a finished tobacco product for sale or distribution.

 

Ga. Code § 48-11-1(4 and 19)

 

“Manufacturer” means any person who manufactures, fabricates, assembles, processes, or labels a finished tobacco product.

 

Ga. Code § 48-11-1(5 and 20)

 

“First transaction” means the first sale, receipt, purchase, possession, consumption, handling, distribution, or use of cigars, cigarettes, or loose or smokeless tobacco within the state.

 

Ga. Code § 48-11-1(14)

 

“Sale” means any sale, transfer, exchange, theft, barter, gift, or offer for sale and distribution in any manner or by any means whatever.

 

Ga. Code § 48-11-1(22)

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