All exemptions, credits, and deductions should be examined and weighed against each other and against the principles of tax reform. The grocery exemption, in particular, increases equity and should be weighed against other tax breaks with an equity lens. Eliminating the deduction for state income taxes offers an alternative worth considering. 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
