Georgia 2023-2024 Regular Session

Georgia Senate Bill SB539

Introduced
2/20/24  
Refer
2/21/24  
Introduced
2/20/24  

Caption

Taxes on Tobacco and Vaping Products; the rate of the tax on each pack of cigarettes; increase

Impact

If enacted, SB539 would not only increase the financial burden on consumers who purchase cigarettes but could also influence public behavior regarding tobacco usage. Supporters of the bill argue that higher taxes on cigarettes can deter smoking, particularly among younger people, and thereby contribute to better health outcomes in the long term. The bill's provisions are designed to ensure that the revenue generated from the tax increase is transparently reported and used specifically for healthcare purposes, thereby providing a clear link between tax policy and public health funding.

Summary

Senate Bill 539 aims to amend the existing tax structure on tobacco and vaping products in Georgia, specifically targeting the tax rate imposed on each pack of cigarettes. The bill proposes an increase in the excise tax from the current 37 cents to 57 cents per pack of 20 cigarettes. This increase is part of a broader strategy to generate additional revenue for the state, with a specific intent that proceeds from the tax increase will be allocated towards healthcare initiatives affecting Georgia residents. Such initiatives may include a range of programs aimed at improving public health outcomes and addressing healthcare needs within the state.

Contention

However, the proposed tax increase may face opposition from various sectors, including tobacco retailers and consumers who argue it disproportionately affects lower-income individuals. Critics may contend that increasing taxes on tobacco products could lead to unintended consequences, such as driving consumers to purchase tobacco from unregulated sources or out-of-state, which could undermine the intended financial benefits for the state. The debate surrounding SB539 is thus likely to center on the balance between generating state revenue for healthcare and the implications of higher tobacco taxes on individual consumers and local businesses.

Companion Bills

No companion bills found.

Previously Filed As

GA SB537

Taxes on Tobacco and Vaping Products; rate of the tax on consumable vapor products; increase

GA HB83

Revenue and taxation; increase tax rate on each pack of cigarettes

GA HB191

Revenue and taxation; pack of cigarettes; increase rate of tax

GA HB84

Revenue and taxation; increase tax rate on consumable vapor products

GA HB192

Revenue and taxation; consumable vapor products; increase rate of tax

GA SB20

Increase Cigarette & Tobacco Products Taxes

GA HB4061

Heated tobacco products; taxes on cigarettes and tobacco products; definitions; clarifying taxability of products; levy; effective date.

GA SB0648

Taxation: tobacco; excise tax on e-cigarettes and certain other tobacco products; create. Amends title & secs. 2, 3, 6, 7, 8, 11 & 12 of 1993 PA 327 (MCL 205.422 et seq.).

GA SB426

Increasing rate of taxation on cigarettes and tobacco-related products

GA HB668

Continues a portion of the excise tax levied on cigarettes in statute and authorizes a reduced excise tax rate on certain tobacco products (OR DECREASE GF RV See Note)

Similar Bills

No similar bills found.