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GA HB882
Bill
Status
Engrossed
3/4/2020
Primary Sponsor
Penny Houston
Click for details
AI Summary
- Increases the Georgia cigarette excise tax from $0.37 to $1.35 per pack of 20 cigarettes, effective September 1, 2020
- Reduces the excise tax on cigars (other than little cigars) from 23% to 12% of wholesale cost price
- Establishes a new excise tax of $1.25 per fluid milliliter on consumable vapor products (e-liquids, e-juice, vape juice, and prefilled cartridges) and a 10% wholesale cost price tax on alternative nicotine products (nicotine gels, pouches, gum, lozenges, etc.)
- Requires licensure for all importers, manufacturers, distributors, and dealers of alternative nicotine products and vapor products, with annual renewal fees of $100.00 per license category and a $250.00 first-year registration fee; prohibits vapor product sales to non-licensed persons by any means other than in-person, face-to-face transactions
- Extends existing enforcement, penalty, seizure, reporting, and record-keeping provisions for tobacco products to cover alternative nicotine products and vapor products, effective January 1, 2021
Legislative Description
Sales and use tax; exemption for the sale of food and food ingredients to qualified food banks; eliminate sunset period
Last Action
Senate Read Second Time
6/22/2020
Full Bill Text
No bill text available