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Georgia State Excise Taxes 2024 - Fuel, Cigarette, and Alcohol Taxes

Gasoline:
7.50¢ per gallon		 Cigarettes:
37¢ per pack		 Liquor:
$3.79 per gal		 Wine:
$1.51 per gal		 Beer:
$1.01 per gal

What is an Excise Tax?

An excise tax is a tax directly levied on certain goods by a state or federal government. The most prominent excise taxes collected by the Georgia state government are the fuel tax on gasoline and the so-called "sin tax" collected on cigarettes and alcoholic beverages.

An excise tax is not the same thing as the Georgia Sales Tax.

The Georgia Sales Tax is collected as a percentage of the final purchase price of all qualifying sales, and is collected directly from the end consumer of the product.

Georgia's excise taxes, on the other hand, are flat per-unit taxes that must be paid directly to the Georgia government by the merchant before the goods can be sold. Merchants may be required to attach tax stamps to taxable merchandise to show that the excise tax was paid.

Even though excise taxes are collected from businesses, virtually all Georgia merchants pass on the excise tax to the customer through higher prices for the taxed goods.

Georgia per capita excise tax

Georgia collects an average of $283 in yearly excise taxes per capita, one of the lowest average per capita excise taxes in the country.

Georgia General Excise Taxes - Gasoline, Cigarettes, and More

Georgia collects general excise taxes on the sale of motor fuel (gasoline and diesel), cigarettes (per pack), and cell phone service plans. Other general taxes, similar to excise taxes, may be collected on other items including vehicle sales, gas guzzlers, transportation tickets, firearms, tanning salons, and more.

Gas sales tax in Georgia - Georgia oil and gasoline excise taxes

Georgia Gas Tax

25th highest gas tax

The Georgia excise tax on gasoline is 7.50¢ per gallon, higher then 50% of the other 50 states. Georgia's excise tax on gasoline is ranked #25 out of the 50 states. The Georgia gas tax is included in the pump price at all gas stations in Georgia.

Tax on buying cigarettes in Georgia - Georgia cigarette excise taxes

Georgia Cigarette Tax

47th highest cigarette tax

The Georgia excise tax on cigarettes is $0.37 per 20 cigarettes, one of the lowest cigarettes taxes in the country. Georgia's excise tax on cigarettes is ranked #47 out of the 50 states. The Georgia cigarette tax of $0.37 is applied to every 20 cigarettes sold (the size of an average pack of cigarettes). If a pack contains more then 20 cigarettes, a higher excise tax will be collected.

Tax on phone service in Georgia - Georgia phone taxes

Georgia Cellphone Tax

29th highest cellphone tax

The average tax collected on cell phone plans in Georgia is $8.57 per phone service plan, lower then 58% of the other 50 states. Georgia's average cellphone tax is ranked #29 out of the 50 states. The Georgia cellphone tax is already included in the service plan price you pay to your service provider, and may be listed as "Misc. taxes and Fees" or "Other" on your monthly bill.

Automobile / Vehicle Tax In Georgia - Georgia car road tax

Georgia Car Tax

Georgia collects a registration fee and a title fee on the sale or transfer of cars and motorcycles, which are essentially renamed excise taxes. Unlike standard excise taxes, however, the end consumer must pay the tax directly to the Georgia Department of Transportation and receive documentation (registration and title papers) proving the fees were paid.

Georgia Alcohol Excise Taxes - Liquor, Wine, and Beer

Georgia collects special excise taxes on the sale of all types of alcohol, subdivided into specific taxes on wine, beer, and liquor (hard alcohol other then wine and beer). Alcohol taxes are sometimes collectively referred to as "sin taxes", which also include excise taxes on cigarettes, gambling, drugs, and certain other items.

Please note that the IRS also collects a federal excise taxes on alcoholic beverages, which are included separately from Georgia's alcohol taxes in the final purchase price.

Tax on beer in Georgia - Georgia beer excise taxes

Georgia Beer Tax

4th highest beer tax

The Georgia excise tax on beer is $1.01 per gallon, one of the highest beer taxes in the country. Georgia's beer excise tax is ranked #4 out of the 50 states. Georgia's beer tax includes a local tax rate of $0.53 per gallon, effective statewide. The Georgia beer tax is already added to the purchase price of all beer bought in Georgia, whether in kegs, bottles, or cans.

Tax on buying wine in Georgia - Georgia wine excise taxes

Georgia Wine Tax

7th highest wine tax

The Georgia excise tax on Wine is $1.51 per gallon, one of the highest wine taxes in the country. Georgia's excise tax on wine is ranked #7 out of the 50 states. The Georgia wine tax is already added to the purchase price of all wine bought in Georgia.

Tax on buying liquor in Georgia - Georgia Liquor & Spirits excise taxes

Georgia Liquor Tax

35th highest liquor tax

The Georgia excise tax on liquor is $3.79 per gallon, lower then 70% of the other 50 states. Georgia's excise tax on Spirits is ranked #35 out of the 50 states. Georgia state taxes on hard alcohol vary based on alcohol content, place of production, size of container, and place purchased. The Georgia liquor tax applies to all hard alcohol (alchoholic beverages other then beer and wine), and is already included in the purchase price by the retailer.

Georgia Excise Tax Deductions & Refunds

Can I deduct my Georgia Excise taxes?

Unlike the Georgia Sales Tax, excise taxes are not generally deductible on Georgia income tax returns or on your federal tax return. However, the IRS occasionally allows certain excise taxes to be deducted for certain tax years.

Vehicle Tax Deduction
Georgia sales and excise taxes on cars or vehicles bought during 2009 may be deducted once from your federal tax return. You cannot deduct excise taxes for vehicles bought during other years.
Phone Tax Deduction
You may deduct excise taxes paid on long-distance phone calls between the years of 2003 and 2006 from your federal tax return.

Can I get a Georgia Excise Tax Refund?

While sales tax refunds are available for goods that are purchased in Georgia and exported, Georgia excise taxes paid on goods are generally non-refundable. Incentives may exist allowing certain state of federal excise taxes to be refunded on goods bought for specific uses, but such incentives change frequently.

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Georgia Excise Tax - References

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