HB96: HB96 Revenue and taxation; pack of cigarettes; increase rate of tax

25 LC 59 0042 House Bill 96 By: Representatives Park of the 107th, Hugley of the 141st, Au of the 50th, Griffin of the 149th, Clark of the 108th, and others A BILL TO BE ENTITLED AN ACT To amend Chapter 11 of Title 48 of the Official Code of Georgia Annotated, relating to taxes1 on tobacco and vaping products, so as to increase the rate of t he tax on each pack of2 cigarettes; to set the rate of the tax on each pack of cigarettes to the national average tax on3 cigarettes, as determined by the commissioner, in future tax years; to repeal conflicting laws;4 and for other purposes.5 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:6 SECTION 1.7 Chapter 11 of Title 48 of the Official Code of Georgia Annotate d, relating to taxes on8 tobacco and vaping products, is amended by revising paragraph (3) of subsection (a) of Code9 Section 48-11-2, relating to excise tax imposed, rates for toba cco and vaping products,10 exemptions, collection and payment, and tax separately identified, as follows:11 "(3) Cigarettes: 37¢ $1.37 per pack of 20 cigarettes and a like rate, pro rata, for other size12 packages, provided that this tax shall be set to the national average tax on cigarettes, as13 determined by the commissioner, beginning January 1, 2026, and reset to the national14 average tax on cigarettes, as determined by the commissioner, o n the first day of each15 year thereafter;"16 H. B. 96 - 1 - 25 LC 59 0042 SECTION 2.17 All laws and parts of laws in conflict with this Act are repealed.18 H. B. 96 - 2 -