Compilation of Rules and Regulations of the State of Georgia
Department 560 - RULES OF DEPARTMENT OF REVENUE
Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO)
Subject 560-8-2 - DEALER PROVISIONS
Rule 560-8-2-.01 - Application for License - Dealer
Universal Citation: GA Rules and Regs r 560-8-2-.01
Current through Rules and Regulations filed through September 23, 2024
(1) To be licensed as a dealer of tobacco products each person shall apply to the commissioner.
a. Using the Georgia Tax Center, accessible through the Department's website at extax.dor.ga.gov, an individual must apply for a tobacco license. Each dealer's license shall be valid for 12 months beginning the date of issue for the initial license, and the first day of the month of issue for subsequent licenses, and shall expire on the last day of the month preceding the month in which the initial license was issued.
(2) A dealer's license shall not be issued to:
a. A person who maintains a warehouse, warehouse personnel, and salespersons who regularly contact and calls on dealers.
b. A vending machine operator or a vending machine owner of loose tobacco, smokeless tobacco, cigar, little cigar, or cigarette vending machines.
c. A person who is licensed as a distributor.
O.C.G.A. §§ 42-2-12, 48-11-4.
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