Georgia Code
Chapter 11 - Taxes on Tobacco and Vaping Products
§ 48-11-2. Excise Tax Imposed; Rates for Tobacco and Vaping Products; Exemptions; Collection and Payment; Tax Separately Identified

History. Ga. L. 1955, p. 268, § 3; Ga. L. 1955, Ex. Sess., p. 48, § 1; Ga. L. 1964, p. 50, § 1; Ga. L. 1967, p. 563, §§ 2-4; Ga. L. 1971, p. 36, §§ 1, 2; Ga. L. 1971, p. 346, § 1; Code 1933, § 91A-5502, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1983, p. 1834, § 13; Ga. L. 1986, p. 468, § 1; Ga. L. 2003, p. 665, § 19; Ga. L. 2012, p. 831, § 2/HB 1071; Ga. L. 2020, p. 257, § 2/SB 375.
The 2020 amendment, effective January 1, 2021, in subsection (a), substituted “loose or smokeless tobacco, alternative nicotine products, and vapor products in this state” for “and loose or smokeless tobacco in this state” in the introductory language, deleted “and” at the end of paragraph (a)(3), added paragraphs (a)(5) through (a)(7); substituted “loose or smokeless tobacco, alternative tobacco products, or vapor products are” for “or loose or smokeless tobacco is” in the third sentence of subsection (e); and, throughout subsections (d), (e), (f), and (g), inserted “, alternative nicotine products, or vapor products,” and deleted “and” or “or” preceding “loose or smokeless tobacco”.
Editor’s notes.
Ga. L. 1986, p. 468, § 2, not codified by the General Assembly, provided that that Act would become effective July 1, 1986, and would apply to taxable events and transactions occurring on or after that date.
Ga. L. 2003, p. 665, § 1, not codified by the General Assembly, provides that: “This Act shall be known and may be cited as the ‘State and Local Tax Revision Act of 2003.’ ”
Law reviews.
For article, “Revenue and Taxation: Amend Titles 48, 2, 28, 33, 36, 46, and 50 of the Official Code of Georgia Annotated, Relating Respectively to Revenue and Taxation, Agriculture, the General Assembly, Insurance, Local Government, Public Utilities, and State Government,” see 28 Georgia St. U.L. Rev. 217 (2011).

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