Georgia Little Cigar Sales Tax Audit
If you are in the business of selling little cigars at your convenience store, then, you should be charging the full excise tax as if they are any other tobacco product. In a recent audit, our client was selling little Cigars without charging excise tax because he thought they did not fall into the category of a tobacco product. It is irrelevant as to how the little Cigar resembles a cigarette or not or even that of a cigar.
The cigarette report and wholesalers ‘Other Tobacco report’ are now combined. Returns are due the 10th of each month. Tobacco Wholesalers/Distributors and Manufacturers/Importers must submit a return even if it is a zero return. As of September 2012 paper returns are no longer being accepted. The Department will mail you back the return which may result in a late filing penalty for your business.
How do I receive credit for damaged or stolen inventory that cannot be returned to the manufacturer?
You are unable to receive credit for these items; however, you must report these items as an inventory discrepancy once the items are removed from your inventory.
How do out-of-state wholesalers complete a return in GTC?
On line 7 of the cigar, little cigar, loose and smokeless excise tax return just enter the sales made to Georgia retailers/wholesalers
How do retailers complete a tobacco tax return in GTC?
On line 5 of the cigar, little cigar, loose and smokeless excise tax return just enter the non tax tobacco product purchases. You do not need to enter the GA tax paid purchases
The Audit & Excise Tax Unit is charged with receiving, processing, collecting and maintaining Excise Tax Reports for malt beverages, wines, distilled spirits, cigarettes, cigars, little cigars and loose or smokeless tobacco. This unit also performs all in-state audit functions.
Georgia Little Cigar Sales Tax Audit