Tobacco Taxes
If you are a convenience store or gas station owner in Georgia, then you should read this article. Selling tobacco products comes with many restrictions and sales tax obligations. Under audit, you need to make sure that your correct sales tax was paid and/or collected.
Georgia’s State Excise Tax Rates:
- Cigarettes: 37 cents per pack of 20 ($3.70 per carton)
- Cigars: 23% of the wholesaler’s cost
- Loose or Smokeless Tobacco: 10% of the wholesaler’s cost
Initial Required Documents
State of Georgia Tax Registration
Copy of Local License
If a local license has not been received prior to applying for the state license, a copy of the application for the local license or a letter from the local licensing authority stating that an application has been received may be uploaded during the initial process.
The local license must be submitted within 30 days of the application submission date.
Important:
Applications with local licenses not received within the 30-day time period will be rejected.
Power of Attorney (If Applicable)
O.C.G.A 50-3-1 (e)(2) – Citizenship Affidavit
Secure and Verifiable Documents
License Fee(s):
- $50.00 – Malt Beverage
- $50.00 – Wine
Background Investigation and Fingerprint Process
Upon receipt, the application will be assigned to a Revenue Special Agent in the area where the business is located. A background investigation may be conducted by the Investigating Agent where the applicant(s) will be advised about the fingerprint process.
Additional documents may be required during the background investigation at the discretion of the Investigating Agent. A reasonable effort will be made to complete the investigation in a timely manner. However, several factors could delay the application process, including, but not limited to:
- Save Approval (Citizenship)
- Tax Delinquency Check
- Missing Documents
Frequently Asked Questions
Who needs a tobacco license in Georgia?
Any convenience store, gas station, or business intending to sell tobacco products in Georgia must obtain a state tobacco license and possibly a local license as well. Compliance is required before any sales activity begins.
What are Georgia’s current tobacco tax rates?
Georgia imposes specific excise taxes: $0.37 per pack of cigarettes, 23% of the wholesaler’s cost for cigars, and 10% of the wholesaler’s cost for loose or smokeless tobacco.
What documents are needed to apply for a tobacco license?
Applicants must submit their State of Georgia Tax Registration, a copy of the local license (or proof of application), secure and verifiable documents, and potentially a Power of Attorney. A citizenship affidavit is also required.
What happens if the local license is not submitted within 30 days?
If the local license or acceptable proof isn’t provided within 30 days of the application submission, the application will be rejected by the Georgia Department of Revenue.
Is a background check required for a tobacco license?
Yes. After submission, a Revenue Special Agent may initiate a background investigation, which could involve fingerprinting and a tax delinquency check. Missing documents or verification issues may delay processing.