Rule 560-8-1-.07. Computation of Tax for Tobacco Products and Vapor Products - General

In using the alternate method for computing the tax on cigars, loose tobacco or smokeless tobacco, and vapor products, the wholesale cost price shall include all distributor promotions, and distributor promotions may not be subtracted or excluded from wholesale cost price. Any costs incurred for consumer promotions shall not be included in the calculation of the wholesale cost price.

Authority: O.C.G.A. §§ 48-2-12, 48-11-2, 48-11-3.

History. Original Rule entitled "Computation of Tax for Loose Tobacco, Smokeless Tobacco, Cigars, Little Cigars" adopted as ER. 560-8-1-0.22-.07. F. and eff. May 10, 2007, the date of adoption.

Amended: ER. 560-8-1-0.25-.07 entitled "Computation of Tax for Loose Tobacco, Smokeless Tobacco, Cigars" adopted. F. and eff. September 7, 2007, the date of adoption.

Amended: Permanent Rule entitled "Computation of Tax for Loose Tobacco, Smokeless Tobacco, Cigars - General" adopted. F. Sept. 26, 2007; eff. Oct. 16, 2007.

Amended: New title, "Computation of Tax for Tobacco Products and Vapor Products - General." F. May 4, 2026; eff. May 24, 2026.