Tax breaks are enacted each year and, once in the tax code, remain there without evaluation or scrutiny. These tax preferences shrink the tax base and many reduce fairness by shifting taxes onto other businesses and individuals who do not receive the exemption or cause lawmakers to reduce state services. Georgia can follow models other states have used to scrutinize these tax breaks. 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
