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.
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
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
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.
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.
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.
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.
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.
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.
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.