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Morris Coats, A Note on Estimating Cross-Border Effects of State Cigarette Taxes, National Tax Journal 48:4, (December 1995), 573-584, Mark Stehr, Cigarette tax avoidance and evasion , Journal of Health Economics 24:2, (March 2005), 277-297, [4] Shu Wang, David Merriman, and Frank Chaloupka, Relative Tax Rates, Proximity, and Cigarette Tax Noncompliance: Evidence from a National Sample of Littered Cigarette Packs, Public Finance Review 47:2 (March 2019), 276-311

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Including both sales taxes and excise taxes on cigarettes, Georgia will collect an estimated $227 million in tax revenue in FY 2026.[16] On average, a pack of 20 cigarettes currently retails for about $9.01 per pack, including the states $0.37 user fee and the federal excise tax of $1.01 per pack, which was last revised in 2009.[17] In 2003, Governor Sonny Perdue led Georgia to raise its cigarette user fee up to the current level of $0.37 per pack from the previous rate of $0.12 per pack

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