| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | 25 LC 59 0042 | |
| 2 | 2 | House Bill 96 | |
| 3 | 3 | By: Representatives Park of the 107 | |
| 4 | 4 | th | |
| 5 | 5 | , Hugley of the 141 | |
| 6 | 6 | st | |
| 7 | 7 | , Au of the 50 | |
| 8 | 8 | th | |
| 9 | 9 | , Griffin of the 149 | |
| 10 | 10 | th | |
| 11 | 11 | , | |
| 12 | 12 | Clark of the 108 | |
| 13 | 13 | th | |
| 14 | 14 | , and others | |
| 15 | 15 | A BILL TO BE ENTITLED | |
| 16 | 16 | AN ACT | |
| 17 | 17 | To amend Chapter 11 of Title 48 of the Official Code of Georgia Annotated, relating to taxes | |
| 18 | 18 | 1 | |
| 19 | 19 | on tobacco and vaping products, so as to increase the rate of the tax on each pack of2 | |
| 20 | 20 | cigarettes; to set the rate of the tax on each pack of cigarettes to the national average tax on3 | |
| 21 | 21 | cigarettes, as determined by the commissioner, in future tax years; to repeal conflicting laws;4 | |
| 22 | 22 | and for other purposes.5 | |
| 23 | 23 | BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:6 | |
| 24 | 24 | SECTION 1.7 | |
| 25 | 25 | Chapter 11 of Title 48 of the Official Code of Georgia Annotated, relating to taxes on8 | |
| 26 | 26 | tobacco and vaping products, is amended by revising paragraph (3) of subsection (a) of Code9 | |
| 27 | 27 | Section 48-11-2, relating to excise tax imposed, rates for tobacco and vaping products,10 | |
| 28 | 28 | exemptions, collection and payment, and tax separately identified, as follows:11 | |
| 29 | 29 | "(3) Cigarettes: 37ยข | |
| 30 | 30 | $1.37 per pack of 20 cigarettes and a like rate, pro rata, for other size12 | |
| 31 | 31 | packages, provided that this tax shall be set to the national average tax on cigarettes, as13 | |
| 32 | 32 | determined by the commissioner, beginning January 1, 2026, and reset to the national14 | |
| 33 | 33 | average tax on cigarettes, as determined by the commissioner, on the first day of each15 | |
| 34 | 34 | year thereafter;"16 | |
| 35 | 35 | H. B. 96 | |
| 36 | 36 | - 1 - 25 LC 59 0042 | |
| 37 | 37 | SECTION 2. | |
| 38 | 38 | 17 | |
| 39 | 39 | All laws and parts of laws in conflict with this Act are repealed.18 | |
| 40 | 40 | H. B. 96 | |
| 41 | 41 | - 2 - |