Georgia: Tobacco Excise Taxes
Georgia Cigarette and Tobacco Excise Taxes
|Total Georgia Cigarette Taxes||Average Cost Per Pack||Ranking (Highest to Lowest)|
|$0.37 / pack||$4.92 / pack||46th / 51|
In addition to (or instead of) traditional sales taxes, cigarettes and other tobacco products are subject to excise taxes on both the Georgia and Federal levels. Excise taxes on tobacco are implemented by every state, as are excises on alcohol and motor fuels like gasoline.
Current Georgia Tobacco Excise Tax Rates
The primary excise taxes on tobacco in Georgia are on cigarettes, though many states also have taxes on other tobacco products like cigars, snuff, or e-cigarettes. The tax on cigarettes is 37 cents per pack containing 20 cigarettes, 23% of the wholeseller's price for cigars, 5 cents each for small cigars and a tax of 10% of wholesale price for loose or smokeless tobacco. Unlike most other states, Georgia does not apply state sales tax to that portion of retail cigarette prices that represents the state?s cigarette excise tax.
Georgia Cigarette Tax - $0.37 / pack
In Georgia, cigarettes are subject to a state excise tax of $0.37 per pack of 20. Cigarettes are also subject to Georgia sales tax of approximately $0.22 per pack, which adds up to a total tax per pack of $0.59. Georgia's cigarette excise tax rate has not been changed in over a decade.
The average cost of a pack of cigarettes in Georgia is $4.92, which is the 46th highest in the United States.
Georgia Little Cigars Tax - 2.5¢ / 10 cigars
In Georgia, little cigars are subject to a state excise tax of 2.5¢ / 10 cigars as well as federal excise taxes (listed below).
Georgia Other Cigars Tax - 23% / Wholesale Price
In Georgia, other cigars are subject to a state excise tax of 23% / wholesale price as well as federal excise taxes (listed below).
Georgia Tobacco Tax - 10% / Wholesale Price
In Georgia, tobacco are subject to a state excise tax of 10% / wholesale price as well as federal excise taxes (listed below).
Payment of Georgia Tobacco Excise Taxes
Payments of tobacco excise taxes are made by vendors, not by consumers, though the taxes will be passed on in the tobacco's retail price. Sales reports and payments are due on the 10th day of the next month for all tobacco products.
Federal Tobacco Excise Taxes
The price of all tobacco products sold in Georgia also includes Federal Tobacco excise taxes, which are collected from the manufacturer by the and generally passed on to the consumer in the product's price. Federal excise tax rates on tobacco products are as follows:
Cigars and Cigarettes
|Small Cigarettes||$50.33 per 1,000 cigarettes, or $1.01 per pack of 20|
|Large Cigarettes||$105.69 per 1,000 cigarettes, or $2.11 per pack of 20|
|Small Cigars||$50.33 per 1,000 cigars, or $1.01 per pack of 20|
|Large Cigars||52.75% of sales price but not to exceed $402.60 per 1,000 cigars, or $0.4026 maximum each|
Other Tobacco Products
|Pipe Tobacco||$2.8311 per pound, or $0.1769 per one-ounce tin|
|Chewing Tobacco||$0.5033 per pound, or $0.0315 per one-ounce tin|
|Snuff||$1.51 per pound, or $0.0944 per one-ounce tin|
|Roll-your-own Tobacco||$24.78 per pound, or $1.5488 per one-ounce tin|
There are also federal excise taxes on cigarette rolling paper and cigarette tubes.
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