Tobacco Wholesalers - FAQ

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

    Report these purchases on Schedule X.

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

    Enter the sales on Schedule B (tax collected) or Schedule C (tax previously paid).

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

    These purchases are reported on Schedule A.

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

    Once the item is sold, you will receive credit.  The sale should be reported on Schedule C.

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

    Report this as a "negative" entry on Schedule B or C. Report this as a "positive" entry on Schedule X or A. Make your determination on which line to use based upon how the original purchase/sale was reported.

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

    Report this as a "negative" entry on Schedule X or A.  Determine which schedule to use based on how the original purchase was reported.

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

    To receive a credit, enter the amount paid on Schedule D.

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

    Enter the sales made to Georgia retailers/wholesalers on Schedule B of the vape, cigar, little cigar, loose and smokeless excise tax return.

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