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Adjusting Georgias $0.37 user fee to the national average of $1.96 would raise an estimated additional $453 million per year, even after accounting for reduced levels of cigarette use.[19] Vaping Policy Aside from cigarettes, the state of Georgia anticipates that 47.6 million milliliters of consumable vapor products will be sold in FY 2026, raising about $13.3 million in revenue on $156 million in total sales.[20] Georgia assesses two tiers of taxes on vaping products: a tax of $0.05 per milliliter for closed systems (pre-filled vapes) and a 7% tax on all other vaping products.[21] This ranks Georgia among the six states tied for last nationally, with the lowest user fees among the 33 states that assess unique excise taxes on vaping products.[22] Importantly, there is no federal excise tax on vaping products
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The LaFaive, Fleenor and Nesbit (2008) and LaFaive, Nesbit, and Drenkard (2016) studies followed this convention, using the tax differential between the home state and North Carolina as the measure of commercial smuggling