Vapor Taxes - GA
Georgia - Excise Tax:
Subject to Tax
- State-wide excise tax on E-liquid with or without Nicotine.
- Personal Vaporizers (e-cigs) only if they contain eliquid at the time of sale.
Not subject to Tax
- There are no taxes on batteries, accessories, chargers, cases or other products not listed above that are not sold as part of the e-cig or bundled with.
- Tanks and other containers are taxed if they are pre-filled with nicotine e-liquid. (Other than bottled e-liquid, ECBlend does not sell tanks, cartridges, pods, or other containers that are pre-filled with nicotine.)
Summary: The nicotine products tax imposed in Georgia applies to any product that contains eliquid (whether or not it contains nicotine) that is intended for human consumption. The state also taxes E-Cig devices (and components when containing eliquid).
INTERNET SALES by delivery: Background check and Adult Signature required on Vapor Products as defined. More information on how we perform background checks required by law:
"Delivery sales must be made by someone at least 21 years of age after a background check, to a person who is in person to receive it and is at least 21 years of age." Ga. Code Ann. § 48-11-4.2(a) (2021)
Information is current as of: June 08, 2021 If you are aware of a change or error in this information, please write to HelpDesk@ecblend.com
*** INFORMATION IN THIS ARTICLE IS NOT LEGAL ADVISE OR A SUBSTITUTE FOR LEGAL ADVICE ***
DEFINITIONS: (DISCLAIMER: Underlines by ECBlend are intended only for the purpose of drawing attention to information that pertains to sales by ECBlend - Information below are references only - It is not legal advice or a substitute for legal advice. Definitions may be excerpts and may have additional language or context. For full context, visit your states websites Dept of Taxation, Tobacco Products, Attorney General, and Senate and House Bills for your state. This information is current as we know it as of the date above. If you are aware of a change or error in this information, please contact us.)
Taxable: Consumable vapor products in a closed system; Consumable vapor products in an open system [Bottles of ELiquid)]; Vapor devices that contain any consumable vapor product at the time of sale and which are not designed or intended to be reused or refilled.
Consumable vapor product means any liquid solution, whether it contains nicotine or not, that is intended to be heated into an aerosol state and inhaled by an individual. Such term shall include, but shall not be limited to, e-liquid, e-juice, vape juice, and cartridges that are prefilled with such a solution. Such term shall not include any alternative nicotine product, cigar, cigarette, loose or smokeless tobacco, perfume, potpourri, essential oil, or product regulated as a drug or therapeutic device by the United States Food and Drug Administration under Chapter V of the Federal Food, Drug, and Cosmetic Act.
Closed system means any disposable container which is prefilled and sealed by the manufacturer, not easily refillable or intended or designed to be refillable, and intended or used to dispense consumable vapor products by way of a vapor device that is intended or designed to be reused.
Open system means any method or manner used to contain a consumable vapor product that is not a closed system.
Vapor device means any system or device developed or intended to deliver a consumable vapor product to an individual who inhales from the device. Such term shall include, but not be limited to, an electronic nicotine delivery system, an electronic cigarette, electronic cigar, electronic pipe, vape pen, vape tool, or electronic hookah. Such term shall not include a fragrance or essential oil diffuser, an air freshener, or any product regulated as a drug or device by the United States Food and Drug Administration under Chapter V of the Federal Food, Drug, and Cosmetic Act.
Vapor product means any consumable vapor product or vapor device.
(GA Code § 48-11-1)
What is a consumable vapor product in a closed system?
A consumable vapor product used in a closed system is any disposable container which is prefilled and sealed by the manufacturer, commonly referred to as a pod or a cartridge. This product is dispensed by way of a vapor device and not intended or designed to be refilled.
What is a consumable vapor product in an open system?
What is a single use vapor device?
Single use vapor devices:
Contain consumable vapor product at the time of sale;
Are not designed or intended to be reused or refilled; and
Are commonly referred to as a disposable vapor device."
Tax Codes
Closed system means “any disposable container which is prefilled and sealed by the manufacturer, not easily refillable or intended or designed to be refillable, and intended or used to dispense consumable vapor products by way of a vapor device that is intended or designed to be reused.”
Ga. Code Ann. § 48-11-1(16) (2021)
Consumable vapor product means “any liquid solution, whether it contains nicotine or not, that is intended to be heated into an aerosol state and inhaled by an individual [including] e-liquid, e-juice, vape juice, and cartridges that are prefilled with such a solution…”
Ga. Code Ann. § 48-11-1(17) (2021)
Open system means “any method or manner used to contain a consumable vapor product that is not a closed system.”
Ga. Code Ann. § 48-11-1(32) (2021)
Vapor device means “any system or device developed or intended to deliver a consumable vapor product to an individual who inhales from the device [including] an electronic nicotine delivery system, an electronic cigarette, electronic cigar, electronic pipe, vape pen, vape tool, or electronic hookah.”
Ga. Code Ann. § 48-11-1(39) (2021)
Vapor product means “any consumable vapor product or vapor device.”
Ga. Code Ann. § 48-11-1(40) (2021)