Tobacco Wholesalers - FAQ

  • How do I report non tax paid purchases on the cigar, little cigar, loose and smokeless excise tax return?

    You would enter these purchases on line 5.

    Expand Collapse
  • How do I report sales to retailers on the cigar, little cigar, loose and smokeless excise tax return?

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

    Expand Collapse
  • How do I report purchases where the GA excise tax has already been paid?

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

    Expand Collapse
  • How do I receive credit for tax-paid purchases?

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

    Expand Collapse
  • How do I enter normal (not unfit tobacco) returns from retailers?

    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.

    Expand Collapse
  • How do I report tobacco products that are returned to manufacturers, importers, or distributors?

    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.

    Expand Collapse
  • How do I claim credit for the taxes paid on tobacco products that were returned to manufacturer for unfit tobacco?

    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.

    Expand Collapse
  • How do I receive credit for damaged or stolen inventory that cannot be returned to the manufacturer?

    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.

    Expand Collapse
  • What are Georgia and Non-Georgia Inventory? Do I need to keep these separate?

    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.

    Expand Collapse
  • How do out-of-state wholesalers complete a return in GTC?

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

    Expand Collapse