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: <del>37¢</del> <ins>57¢</ins> 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.
<ins>(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."
</ins> 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: <del>37¢</del> <ins>57¢</ins> 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.
<ins>(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."
</ins>
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.