---
title: HB 96. Revenue and taxation; pack of cigarettes; increase rate of tax
collection: bills
id: 2025-2026/hb96
cite_as: HB 96, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb96
md_url: https://georgiacommons.org/bills/2025-2026/hb96.md
text_url: https://georgiacommons.org/bills/2025-2026/hb96/text
source_url: https://www.legis.ga.gov/legislation/69449
date: 2025-01-28
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.
up: https://georgiacommons.org/bills/2025-2026.md
previous: https://georgiacommons.org/bills/2025-2026/hb95.md
next: https://georgiacommons.org/bills/2025-2026/hb97.md
index: https://georgiacommons.org/bills/index.md
omitted: votes and history
omitted_chars: 129
omitted_url: https://georgiacommons.org/bills/2025-2026/hb96.md?full=1
bill_number: HB 96
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2025-01-17
last_action: House Second Readers
sponsors:
  - Samuel Park
  - Carolyn Hugley
  - Michelle Au
  - Floyd Griffin
  - Jasmine Clark
  - Long Tran
text_version: Introduced
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB96/2025
upstream_id: 1929258
summaries_model: claude-sonnet-5
topic_tags:
  - cigarette tax
  - tobacco regulation
  - state revenue
  - excise taxes
---

# HB 96. Revenue and taxation; pack of cigarettes; increase rate of tax

## Text

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 taxes
on tobacco and vaping products, so as to increase the rate of the tax on each pack of
cigarettes; to set the rate of the tax on each pack of cigarettes to the national average tax on
cigarettes, as determined by the commissioner, in future tax years; 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 by revising paragraph (3) of subsection (a) of Code
Section 48-11-2, relating to excise tax imposed, rates for tobacco and vaping products,
exemptions, collection and payment, and tax separately identified, as follows:
"(3) Cigarettes: <del>37¢</del> <ins>$1.37</ins> per pack of 20 cigarettes and a like rate, pro rata, for other size
packages, <ins>provided that this tax shall be set to the national average tax on cigarettes, as
determined by the commissioner, beginning January 1, 2026, and reset to the national
average tax on cigarettes, as determined by the commissioner, on the first day of each
year thereafter;"
</ins>
SECTION 2.
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 96 would raise Georgia's cigarette tax from 37 cents to $1.37 per pack of 20, then reset the rate every year to match the national average cigarette tax.

### 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 tax to $1.37 per pack, with a proportional rate for other package sizes.
Beyond the immediate increase, the bill sets up an ongoing adjustment: starting January 1, 2026, and on the first day of every year after that, the state tax commissioner would reset the per-pack cigarette tax to match the national average state cigarette tax. This means the rate would no longer be a fixed number in the law but would automatically track what other states charge on average, changing year to year.

### What it does

- Raises the state excise tax on a pack of 20 cigarettes from 37 cents to $1.37, with a proportional rate for other package sizes.
- Requires the tax commissioner to reset the cigarette tax rate each year starting January 1, 2026, to match the national average state cigarette tax.
- Repeats the annual reset every year after 2026 so the rate keeps following the national average rather than staying fixed.
- Repeals any existing Georgia laws that conflict with the new tax rate or annual adjustment process.

### Who it affects

Cigarette retailers and wholesalers who collect and remit the tax, tobacco manufacturers and distributors doing business in Georgia, smokers who would pay more per pack, and the Georgia Department of Revenue, which would calculate and apply the annual rate adjustment.

### Why it matters

Smokers in Georgia would pay significantly more in state tax per pack, and that amount would keep changing yearly based on other states' tax rates rather than staying fixed by statute. Retailers and the Department of Revenue would need to track and apply a rate that shifts annually.

### Key provisions

- Section 1 amends O.C.G.A. § 48-11-2(a)(3) to raise the per-pack cigarette tax from 37 cents to $1.37, effective immediately upon enactment.
- Section 1 also directs that beginning January 1, 2026, the tax rate be reset to the national average state cigarette tax as determined by the commissioner.
- Section 1 requires this reset to happen again on the first day of every year after 2026, tying Georgia's rate permanently to the national average.
- Section 2 repeals any other Georgia laws that conflict with these changes.

## Status

- Status: Introduced (2025-01-17)
- Last action: House Second Readers (2025-01-28)
- Sponsors: Samuel Park, Carolyn Hugley, Michelle Au, Floyd Griffin, Jasmine Clark, Long Tran
- Official page: https://www.legis.ga.gov/legislation/69449

> The history, votes, and amendments (129 characters) are at https://georgiacommons.org/bills/2025-2026/hb96.md?full=1