The legal measures of this country have been reviewed by our legal staff in consultation with lawyers or tobacco control experts in the country. A consumable vaping product is defined as “any liquid solution, whether or not containing nicotine, intended to be heated in an aerosol state and inhaled by a person [including] an e-liquid, an e-liquid, a vape juice and cartridges pre-filled with such a solution…” Article 48-11-1(17) Code (2022) A consumable vapor product used in an open system is a liquid solution designed to be heated to an aerosol state and inhaled by a person, commonly referred to as e-juice, e-liquid or vape juice. The liquid used in open systems can be adapted to different nicotine contents, flavourings and container sizes. What is Senate Bill 375 (Tobacco 21 or T21)? From 22. As of July 2020, the sale or exchange of cigarettes, tobacco products, tobacco objects, alternative nicotine products, or vaping products to persons under the age of 21 is illegal in Georgia. At the urging of Rep. Bonnie Rich, R-Suwanee, the steam tax was added to a separate bill that raises the minimum age to use tobacco and vaping products to 21. The bill was sponsored by Senator Jeff Mullis, R-Chickamauga. The measure includes a 7% excise tax on vaping products sold in Georgia, such as e-cigarettes, vape pens, refillable cartridges and electric hookahs. Vapor device means “any system or device designed or intended to deliver a consumable vapor product to a person inhaling from the device, [including] an electronic nicotine delivery system, electronic cigarette, electronic cigar, electronic pipe, vape pen, vape tool or electronic hookah”. § 48-11-1(39) (2022) Mullis, who brought the vaping bill to the Senate, insisted Friday that the vapor tax would not impose taxes on tobacco products.

The Northeast Health District reminds tobacco retailers that the state of Georgia has implemented Senate Bill 375 (often referred to as Tobacco 21 or T21), a law that raises the minimum legal age for the sale of tobacco products to 21. The proposed steam tax nearly died in mid-March when House lawmakers tried to halve the 7% tax on so-called “modified” high-risk tobacco products such as smokeless bathrooms. This particular consideration was removed from the Vaping Tax Act prior to its passage. Earlier this week, Rich garnered support for his proposal, saying the fee on vape sales would help promote child safety as more teens in Georgia and the U.S. get a taste of vaping. But the vape bill didn`t touch the state`s cigarette tax, which stands at 37 cents per pack. Many lawmakers and budget watchers have called for an increase in the cigarette tax to increase revenue rather than cut spending by state agencies. Vaping is being taxed in Georgia as part of a measure passed by the General Assembly on Friday. Lawmakers also raised the state`s minimum age for vaping or smoking cigarettes from 18 to 21.

Example: A distributor who sells only tobacco products or a distributor who sells tobacco products, nicotine replacement products and/or vaping products receives only one licence. No, as permitted by law, the Department has established an alternative method of payment of excise duty on vaping products. By the 10th of each month, a merchant or distributor must file an income tax return that includes the payment of excise taxes owing on vaping products. The functionality to file tax returns and payments at the Georgia Tax Center will be available on February 15, 2021. No penalty or interest will be charged on an excise duty return for vaping products due on or before February 10, 2021 if the tax return is filed between February 15, 2021 and February 26, 2021. February 2021 and tax is paid. Clerk of the HouseBill Reilly309 State Capitol BuildingAtlanta, GA 30334Phone: (404) 656-5015 New registration and licensing requirements for nicotine alternatives and vaping products: Senate Bill 375 requires all manufacturers, importers, distributors and distributors/retailers of nicotine alternatives or vaping products to register and obtain a license from the Treasury. Manufacturers, importers, distributors, and retailers must submit an application and pay registration and/or royalties through the Georgia Tax Center application portal, which will be available on February 15, 2021. The following documents are available in the Health Promotion and Disease Prevention section of the North East Health District.

Downloadable PDFs can be found below. Tobacco retailers can complete the short survey below and request printed copies for your location. “Many young people across the state have embraced the use of alternative tobacco products, which can have devastating effects for life,” said Senator Mullis. “In particular, the use of vaping devices has spread throughout the state and has become a problem, especially in our schools. By raising the minimum age to purchase or possess cigarettes, vaping devices or other harmful tobacco products, we are taking safety measures to protect our children from the harmful and addictive effects of nicotine.