Rule 560-8-1-.08. Monthly Report of Shipments; Invoices - General

Every manufacturer or importer, distributor, and dealer of tobacco products, vapor products, or alternative nicotine products who ships any tobacco products, vapor products, or alternative nicotine products from a location outside this state to any distributor or dealer located within this state shall, on or before the tenth day of the month following such shipment, make a report of all such shipments to the Commissioner electronically using the Georgia Tax Center, accessible through the Department's website.

Authority: O.C.G.A. §§ 48-2-12, 48-11-10.

History. Original Rule entitled "Monthly Report of Shipments; Invoices - General" adopted. F. Sept. 26, 2007; eff. Oct. 16, 2007.

Amended: F. May 4, 2026; eff. May 24, 2026.