---
title: HB 83. Revenue and taxation; increase tax rate on each pack of cigarettes
collection: bills
id: 2025-2026/hb83
cite_as: HB 83, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb83
md_url: https://georgiacommons.org/bills/2025-2026/hb83.md
text_url: https://georgiacommons.org/bills/2025-2026/hb83/text
source_url: https://www.legis.ga.gov/legislation/69422
date: 2025-01-27
status: introduced
corpus_version: bills-2026-09-13
license: Public record of the Georgia General Assembly, via LegiScan; see about.md
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
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omitted: votes and history
omitted_chars: 129
omitted_url: https://georgiacommons.org/bills/2025-2026/hb83.md?full=1
bill_number: HB 83
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2025-01-16
last_action: House Second Readers
sponsors:
- Michelle Au
- Ron Stephens
- Lee Hawkins
- Gerald Greene
- Debbie Buckner
text_version: Introduced
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB83/2025
upstream_id: 1925821
summaries_model: claude-sonnet-5
topic_tags:
- cigarette tax
- tobacco tax
- healthcare funding
- state revenue
---
# HB 83. Revenue and taxation; increase tax rate on each pack of cigarettes
## Text
House Bill 83
By: Representatives Au of the 50th, Stephens of the 164th, Hawkins of the 27th, Greene of the
154th, and Buckner of the 137th
A BILL TO BE ENTITLED
AN ACT
To amend Chapter 11 of Title 48 of the Official Code of Georgia Annotated, relating to taxes
on tobacco and vaping products, so as to increase the rate of the tax on each pack of
cigarettes; to provide that the proceeds derived from such increase are intended to be
appropriated for healthcare purposes; to provide for related matters; to provide for effective
dates; to repeal conflicting laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
Chapter 11 of Title 48 of the Official Code of Georgia Annotated, relating to taxes on
tobacco and vaping products, is amended in Code Section 48-11-2, relating to excise tax
imposed, rates for tobacco and vaping products, exemptions, collection and payment, and tax
separately identified, by revising subsection (a) and adding a new subsection to read as
follows:
"(a) An excise tax, in addition to all other taxes of every kind imposed by law, is imposed
upon the sale, receipt, purchase, possession, consumption, handling, distribution, or use of
cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, and vapor
products in this state at the following rates:
(1) Little cigars: two and one-half mills each;
(2) All cigars other than little cigars: 23 percent of the wholesale cost price, exclusive
of any trade, cash, or other discounts or any promotion, advertising, display, or similar
allowances;
(3) Cigarettes: 37¢ 57¢ per pack of 20 cigarettes and a like rate, pro rata, for other size
packages;
(4) Loose or smokeless tobacco: 10 percent of the wholesale cost price, exclusive of any
trade, cash, or other discounts or any promotion, advertising, display, or similar
allowances;
(5) Consumable vapor products in a closed system: 5¢ per fluid milliliter;
(6) Consumable vapor products in an open system: 7 percent of the wholesale cost price,
exclusive of any trade, cash, or other discounts or any promotion, advertising, display,
or similar allowances; and
(7) Vapor devices that contain any consumable vapor product at the time of sale and
which are not designed or intended to be reused or refilled: 7 percent of the wholesale
cost price, exclusive of any trade, cash, or other discounts or any promotion, advertising,
display, or similar allowances.
(a.1) It is the intent of the General Assembly that the state proceeds derived from 20¢ of
the per pack tax on cigarettes levied pursuant to paragraph (3) of subsection (a) of this
Code section are to be appropriated annually to address healthcare issues affecting Georgia
residents. Upon request by the chairperson of the House Committee on Appropriations or
Senate Appropriations Committee, the department shall report the amount of such proceeds
derived in the prior fiscal year."
SECTION 2.
Said chapter is further amended in said Code section, as effective on December 31, 2029, by
revising subsection (a) and adding a new subsection to read as follows:
"(a) An excise tax, in addition to all other taxes of every kind imposed by law, is imposed
upon the sale, receipt, purchase, possession, consumption, handling, distribution, or use of
cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, and vapor
products in this state at the following rates:
(1) Little cigars: two and one-half mills each;
(2) All cigars other than little cigars: 23 percent of the wholesale cost price, exclusive
of any trade, cash, or other discounts or any promotion, advertising, display, or similar
allowances;
(3) Cigarettes: 37¢ 57¢ per pack of 20 cigarettes and a like rate, pro rata, for other size
packages;
(4) Loose or smokeless tobacco: 10 percent of the wholesale cost price, exclusive of any
trade, cash, or other discounts or any promotion, advertising, display, or similar
allowances;
(5) Consumable vapor products in a closed system: 5¢ per fluid milliliter;
(6) Consumable vapor products in an open system: 7 percent of the wholesale cost price,
exclusive of any trade, cash, or other discounts or any promotion, advertising, display,
or similar allowances; and
(7) Vapor devices that contain any consumable vapor product at the time of sale and
which are not designed or intended to be reused or refilled: 7 percent of the wholesale
cost price, exclusive of any trade, cash, or other discounts or any promotion, advertising,
display, or similar allowances.
(a.1) It is the intent of the General Assembly that the state proceeds derived from 20¢ of
the per pack tax on cigarettes levied pursuant to paragraph (3) of subsection (a) of this
Code section are to be appropriated annually to address healthcare issues affecting Georgia
residents. Upon request by the chairperson of the House Committee on Appropriations or
Senate Appropriations Committee, the department shall report the amount of such proceeds
derived in the prior fiscal year."
SECTION 3.
(a) Except as otherwise provided for in subsection (b) of this section, this Act shall become
effective upon its approval by the Governor or upon its becoming law without such approval.
(b) Section 2 of this Act shall become effective on December 31, 2029.
SECTION 4.
All laws and parts of laws in conflict with this Act are repealed.
## Summaries written by Georgia Commons
The following was written by claude-sonnet-5 from the text above and is not part of the bill. Quote the text, not the summary.
House Bill 83 would raise Georgia's excise tax on a pack of cigarettes from 37 cents to 57 cents, with lawmakers stating the added revenue is intended for healthcare spending.
### Plain-language summary
Georgia currently taxes each pack of 20 cigarettes at 37 cents under the state's tobacco and vaping tax law (O.C.G.A. § 48-11-2). This bill would raise that rate to 57 cents per pack, a 20 cent increase, with a proportional increase for other package sizes. Taxes on cigars, loose tobacco, and vapor products would stay the same.
The bill adds a new provision stating the General Assembly's intent that the state proceeds from 20 cents of the per pack tax be appropriated each year to address healthcare issues affecting Georgia residents. The Department of Revenue would have to report how much money that 20 cents generated in the prior fiscal year if asked by the chairs of the House or Senate Appropriations Committees. The new rate would take effect as soon as the Governor signs the bill or it becomes law without his signature, and the same 57 cent rate is separately re-enacted to remain in place after December 31, 2029, when a related section of the tax code is scheduled to take a new form.
### What it does
- Raises the state excise tax on a pack of 20 cigarettes from 37 cents to 57 cents, with a matching pro rata increase for other package sizes.
- States the General Assembly's intent that revenue from 20 cents of the new per pack tax be appropriated annually for healthcare issues affecting Georgia residents.
- Requires the Department of Revenue to report the amount of that healthcare-designated revenue from the prior fiscal year if requested by legislative appropriations chairs.
- Leaves tax rates on cigars, loose or smokeless tobacco, and vapor products unchanged.
- Re-enacts the same 57 cent cigarette tax rate in a version of the code section that takes effect December 31, 2029, so the increase carries forward.
- Sets the main tax increase to take effect as soon as the Governor signs the bill or it becomes law without his signature.
### Who it affects
Cigarette buyers and smokers in Georgia, who would pay more per pack, and retailers and distributors who collect and remit the tax. The Department of Revenue would take on a new reporting duty, and the healthcare programs that receive the designated funding would be affected by how the legislature appropriates the new revenue.
### Why it matters
Smokers in Georgia would pay 20 cents more per pack of cigarettes at checkout. The bill signals that lawmakers intend part of that new revenue to fund healthcare programs, though the actual spending decision would still depend on the annual state budget process.
### Key provisions
- Section 1 amends O.C.G.A. § 48-11-2(a)(3) to raise the cigarette tax from 37 cents to 57 cents per pack of 20, with a pro rata rate for other sizes.
- Section 1 adds subsection (a.1) stating the intent that proceeds from 20 cents of the tax fund healthcare issues affecting Georgia residents, and requires Department of Revenue reporting on request.
- Section 2 makes the identical 57 cent rate and healthcare-intent language apply to the version of the code section that takes effect December 31, 2029.
- Section 3 sets the general effective date as the date of the Governor's approval or becoming law without approval, except Section 2 takes effect December 31, 2029.
- Section 4 repeals any laws that conflict with the Act.
## Status
- Status: Introduced (2025-01-16)
- Last action: House Second Readers (2025-01-27)
- Sponsors: Michelle Au, Ron Stephens, Lee Hawkins, Gerald Greene, Debbie Buckner
- Official page: https://www.legis.ga.gov/legislation/69422
> The history, votes, and amendments (129 characters) are at https://georgiacommons.org/bills/2025-2026/hb83.md?full=1