Bill > HB96

This bill amends Georgia's tobacco tax law by increasing the excise tax on cigarettes from 37 cents to $1.37 per pack of 20 cigarettes, with a proportional rate for other package sizes. Starting January 1, 2026, and annually thereafter, the cigarette tax will be automatically adjusted to match the national average tax rate on cigarettes, as determined by the state commissioner. This means the tax will dynamically update each year to align with the prevailing cigarette tax rates across the United States, potentially creating a more flexible and responsive taxation approach for tobacco products. The bill aims to potentially generate additional state revenue and potentially discourage cigarette consumption by increasing the tax burden on smokers. The legislation specifically modifies Chapter 11 of Title 48 in the Official Code of Georgia Annotated, which governs taxes on tobacco and vaping products.

Budget and Finance

https://www.legis.ga.gov/legislation/69449