§ 48-11-13. Tax on Persons Having Tobacco or Vaping Products on Which Tax Under Code Section 48-11-2 Not Paid; Rate; Exemptions

1. There is imposed a tax on every person for the privilege of using, consuming, or storing cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, and vapor products in this state on which the tax imposed by Code Section 48-11-2 has not been paid. The tax shall be measured by and graduated in accordance with the volume of cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, and vapor products used, consumed, or stored as set forth in Code Section 48-11-2.
2. This Code section shall not apply to:
   1. Cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products in the hands of a licensed distributor or dealer;
   2. Cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products in the possession of a common carrier complying with Code Section 48-11-22 or delivery being made pursuant to Code Section 48-11-4.2;
   3. Cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products stored in a public warehouse;
   4. Cigarettes or little cigars in an amount not exceeding 200 cigarettes or little cigars which have been brought into this state on the person;
   5. Cigars in an amount not exceeding 20 cigars which have been brought into this state on the person;
   6. Loose or smokeless tobacco in an amount not exceeding six containers which has been brought into this state on the person;
   7. Alternative nicotine products in an amount not exceeding six containers which have been brought into this state on the person;
   8. Consumable vapor products in an amount not exceeding 50 milliliters which have been brought into this state on the person; or
   9. Up to five vapor devices which have been brought into this state on the person.

History. Ga. L. 1955, p. 268, § 14; Code 1933, § 91A-5513, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2003, p. 665, § 28; Ga. L. 2012, p. 831, § 6/HB 1071; Ga. L. 2017, p. 774, § 48/HB 323; Ga. L. 2020, p. 257, § 2/SB 375.

The 2020 amendment, effective January 1, 2021, in subsection (a), deleted “and” preceding “loose” twice and inserted “, alternative nicotine products, and vapor products” twice; in subsection (b), deleted “or” preceding “loose” three times, inserted “, alternative nicotine products or vapor products” three times; in paragraph (b)(2), inserted “common” and added “or delivery made pursuant to Code Section 48-11-4.2”; deleted “or” at the end of paragraph (b)(5); substituted a semicolon for a period at the end of paragraph (b)(6); and added paragraphs (b)(7) through (b)(9).

Editor’s notes.

Ga. L. 2003, p. 665, § 1, not codified by the General Assembly, provides that: “This Act shall be known and may be cited as the ‘State and Local Tax Revision Act of 2003.’ ”