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excise tax

An excise tax is a tax imposed on the manufacture, sale, or use of goods—such as cigarettes, fuel, or alcohol—or on an occupation—such as a license tax or an attorney occupation tax—or on an activity such as gambling or betting.

Excise taxes may be ad valorem (calculated by percentage) or specific (calculated per unit).

In Georgia, excise taxes are levied on various goods and activities. For instance, the state imposes a tax on tobacco products, motor fuel, and alcoholic beverages. The tax on cigarettes is a specific excise tax, meaning it is a fixed amount per pack, while the tax on motor fuel is also specific, charged per gallon. Alcohol excise taxes can vary, with different rates for beer, wine, and distilled spirits, and may be specific or ad valorem depending on the type of beverage and quantity. Additionally, Georgia imposes regulatory fees and taxes on certain occupations and activities, such as gambling. These taxes are collected by the Georgia Department of Revenue and are used to fund various state programs and services. It's important to note that the rates and structures of these taxes can change, so for the most current information, individuals and businesses should consult the Georgia Department of Revenue or an attorney familiar with Georgia tax law.

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Taxes

excise tax

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Taxes

excise tax

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