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 out-of-state wholesalers complete a return in GTC?
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
