Tobacco Wholesalers - FAQ

  • How do I report inventory, purchases, sales, and credits for cigar, little cigar, loose, smokeless, and vapor excise tax return?

    To view detailed instructions on how to file the excise tax return, please see How to File a Tobacco and Vape Return.

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  • 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 still are required to report these items as an inventory discrepancy once the items are removed from your inventory.

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  • 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 non-tax paid inventory, in which excise 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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  • How do out-of-state wholesalers complete a return in GTC?

    Out-of-state wholesalers must first obtain a tobacco license and have online access to the account on within the Georgia Tax Center in order to file a return in Georgia Tax Center. Read instructions on how to file the excise tax return.

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