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Cigarette User Fees During the current fiscal year (FY 2026), Georgians are expected to purchase 311 million packs of cigarettes, raising about $115 million through the states $0.37 cigarette user fee.[15] That ranks as the nations second lowest state user fee per pack of cigarettes and falls far below the 50-state national average of $1.96

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Potential harm also comes from secondhand exposure to the vapor or aerosol expelled from e-cigarette users

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