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-.02 - Reporting of Shipment by Nonresident of Untaxed Loose Tobacco, Smokeless Tobacco, Cigars, Little Cigars and Cigarettes and Payment of Tax - Dealer
Current through Rules and Regulations filed through September 23, 2024
Dealers in this state who purchase and receive any shipment of loose tobacco, smokeless tobacco, cigars, little cigars or cigarettes from any nonresident who is not licensed in this state are deemed a distributor and shall:
(1) File a report of the shipment within twenty-four (24) hours of receipt of such tobacco products with the commissioner on forms provided by the commissioner.
(2) Register with the commissioner that purchases are being made from a nonresident who is not a manufacturer or distributor.
(3) Maintain books and records to account for all untaxed products received.
(4) Report monthly the receipt of such untaxed loose tobacco, smokeless tobacco, cigars, little cigars or cigarettes.
(5) Remit appropriate tax to the department for the purchase price of such products no later than the tenth day of the month following the month of purchase.
O.C.G.A. Secs. 48-2-12, 48-11-2 to 48-11-5, 48-11-8, 48-11-11, 48-11-12.
