Bill Text: GA HB39 | 2009-2010 | Regular Session | Prefiled

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Excise tax; cigarettes and loose or smokeless tobacco; increase amount

Spectrum: Slight Partisan Bill (Republican 4-2)

Status: (Introduced - Dead) 2009-02-03 - House Second Readers [HB39 Detail]

Download: Georgia-2009-HB39-Prefiled.html

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LC 18 7785

A BILL TO BE ENTITLED
AN ACT

To amend Code Section 48-11-2 of the Official Code of Georgia Annotated, relating to the excise tax on tobacco products, so as to increase the amount of such tax with respect to cigarettes and loose or smokeless tobacco; to repeal conflicting laws; and for other purposes.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:

SECTION 1.

Code Section 48-11-2 of the Official Code of Georgia Annotated, relating to the excise tax on tobacco products, is amended by revising paragraphs (3) and (4) of subsection (a) as follows:

"(3) Cigarettes: 37¢ $1.37 per pack of 20 cigarettes and a like rate, pro rata, for other size packages; and

(4) Loose or smokeless tobacco: 25 10 percent of the wholesale cost price, exclusive of any trade, cash, or other discounts or any promotion, advertising, display, or similar allowances."

SECTION 2.

All laws and parts of laws in conflict with this Act are repealed.