Tobacco Excise Taxes
Georgia tobacco/vapor excise taxes are collected by in-state licensed wholesalers at time of sale to the retailer but may also be remitted by the dealer should they obtain untaxed product shipped into Georgia, deeming them to be the distributor. All taxes collected shall be remitted to the Department of Revenue.
| Product | Examples | Packaging/Measurements | Tax Unit | Tax Rate |
|---|---|---|---|---|
| Loose Tobacco | Pipe tobacco, roll your own tobacco, shisha |
Measured in grams/ounces |
Wholesale cost price |
10% |
| Smokeless | Chewing tobacco, snuff |
Measured in grams/ounces |
Wholesale cost price |
10% |
| Large Cigars | Any roll for smoking made wholly or in part of tobacco when the cover of the roll is also tobacco |
Cigars weighing more than 3 lbs. per 1,000 |
Wholesale cost price |
23% |
| Little Cigars | Any roll for smoking made wholly or in part of tobacco when the cover of the roll is also tobacco |
Cigars weighing 3lbs. or less per 1,000 |
Per cigar |
2.5 mills |
| Vapor Closed | Pod, cartridge |
Measured in mL Prefilled, disposable device |
Per fluid milliliter |
5 cents |
| Vapor Open | E-juice, e-liquid, vape juice |
Liquid solution |
Wholesale cost price |
7% |
| Single use vapor device and product |
Vape pens |
Taxed as a unit/package |
Wholesale cost price |
7% |
| Cigarettes | Any roll for smoking made wholly or in part of tobacco when the cover of the roll is paper or any substance other than tobacco |
20 or 25 cigarettes = 1 pack, 10 packs = 1 carton, 50 cartons = 1 master case |
Pack of 20/25 cigarettes OR carton |
$0.37 pack of 20 cigarettes $0.4625 pack of 25 cigarettes OR $3.70 carton / $4.50 carton |