Georgia DOR Adopts Amended Excise Tax Rules for Tobacco Products

The Georgia Department of Revenue (DOR) adopted amendments to rules concerning general provisions for tobacco products for excise tax purposes. The regulations include: 1) expanding existing tobacco product provisions; 2) clarifying that distributor promotions must be included in wholesale cost price calculations for tax purposes; and 3) requiring electronic submission of monthly reports through the Georgia Tax Center. The regulation took effect May 24. [Ga. Dep’t of Revenue, Regs. Sections 560-8-1-.01, et al., 05/21/26]