Over the next three to five years, the state needs between $1.5 billion and $2 billion in surpluses to rebuild the Revenue Shortfall Reserve (RSR). In order to do so, lawmakers should take a balanced approach to state budgeting that includes additional revenues. Download the PDF.
It’s Time to Modernize Georgia’s Tobacco User Fee and Add Commonsense Safeguards for a Healthier State
Daniel Kanso, PhD
December 15, 2025
Overview Georgia has the nation’s second lowest state cigarette user fee and lags most other
