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Including both sales taxes and excise taxes on cigarettes, Georgia will collect an estimated $227 million in tax revenue in FY 2026.[16] On average, a pack of 20 cigarettes currently retails for about $9.01 per pack, including the states $0.37 user fee and the federal excise tax of $1.01 per pack, which was last revised in 2009.[17] In 2003, Governor Sonny Perdue led Georgia to raise its cigarette user fee up to the current level of $0.37 per pack from the previous rate of $0.12 per pack

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The following retailers were found to be in violation and enforcement actions were taken: 8/8/24 Sparks Smoke & Vape 405 W State Street, Olean Sale of a vapor product containing nicotine to an underage person Sale of a flavored vapor product containing nicotine Use of price reduction instrument for vapor products $1,650 monetary penalty assessed, 2 points on NYS DTF Registration 8/12/24 Dollar General #17913 10011 Route 16, Machias Sale of a tobacco product to an underage person $550 monetary penalty assessed, 2 points on NYS DTF Registration 8/12/24 Sky High Smoke Shop 24 Inc