Georgia Tobacco Sales Tax Audit Attorney

Tobacco Taxes

If you are a convenience store or gas station owner in Georiga, 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 on cigarettes is 37 cents per pack of 20 ($3.70 per carton). The state Excise Tax on cigars is 23% of the wholesaler’s cost. The state Excise Tax on loose or smokeless tobacco is 10% of the wholesaler’s cost.

Initial Required Documents 

1. State of Georgia Tax Registration
2. 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 recieved may be uploaded during the initial process.
   • The local license must be submitted within 30 days of the application submission date.
   • Applications with local licenses not received within the 30 day time period will be rejected.
3. Power of Attorney (If Applicable)
4. O.C.G.A 50-3-1 (e)(2) – Citizenship Affidavit
5. Secure and Verifiable Documents

License Fee(s)

1. $50.00 – Malt Beverage
2. $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 too;

1. Save Approval (Citizenship)
2. Tax Delinquency Check
3. Missing Documents

Georgia Tobacco Sales Tax Audit Attorney