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Tobacco Wholesalers - FAQ

You would enter these purchases on line 5.

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You would enter the sales on line 7. Note: This only applies to Wholesalers

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These purchases would be reported on line 4. Note: This only applies to Wholesalers

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Once the item is sold you will receive credit and that sale should be reported on line 8.

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You would report this as a ‘negative’ entry on line 7 or 8. You would make your determination on which line to use based upon how the original purchase was reported.

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You would report these returns as a negative entry on line 4 or 5. You would make your determination on which line to use based upon how the original purchase was reported.

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To receive credit you must enter the amount paid on line 9 and line 8 should be a negative entry to reflect the credit memos given to retailers.

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You are unable to receive credit for these items; however, you must report these items as an inventory discrepancy once the items are removed from your inventory.

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Georgia inventory is tax-paid inventory kept for future sales in Georgia.  Non-Georgia inventory is nontax-paid inventory, in which excises taxes will be collected and remitted to the Department when sold to retailers.  You are required by law to keep the inventories separate.

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On line 7 of the cigar, little cigar, loose and smokeless excise tax return just enter the sales made to Georgia retailers/wholesalers.

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