Rule 560-8-1-.15. Manufacturer, Distributor, and Dealer to Make Accurate Invoice

1. (1) The sale or delivery of any tobacco products, vapor products, or alternative nicotine products by a manufacturer, distributor, or dealer, or its agents or employees shall include a written invoice delivered contemporaneously with the sale or delivery to any manufacturer, distributor, or dealer.

2. (2) Each sales invoice shall have printed or clearly written thereon:

   1. (a) Name, address, and tobacco license number of the purchaser and the seller;
   2. (b) Date of delivery or shipment and invoice number;
   3. (c) Brand, type, and quantity of tobacco products, vapor products, and alternative nicotine products received;
   4. (d) The place from which the tobacco products, vapor products, and alternative nicotine products were shipped.

3. (3) A manufacturer, distributor, or dealer, or its agents or employees shall not, in a sale to a manufacturer, distributor, or dealer:

   1. (a) Create or knowingly accept an invoice which falsely states prices or any terms of any sale;
   2. (b) Issue an invoice which does not clearly specify the sum of Georgia excise tax.

4. (4) All invoices shall:

   1. (a) If excise tax has been paid, be boldly marked either "GEORGIA EXCISE TAX PAID" or similar language indicating state excise tax has been paid.

   2. (b) If excise tax has not been paid, be boldly marked "PURCHASER RESPONSIBLE FOR EXCISE TAX" or "NO GEORGIA EXCISE TAX PAID - PURCHASER RESPONSIBLE."

      If an invoice is only for the sale of tax stamped cigarettes, then subsection (4) of this regulation shall not apply.

5. (5) The Commissioner may suspend the tobacco license of any person or entity found to be in violation of this regulation.
6. (6) The Commissioner may revoke such tobacco license after a hearing pursuant to O.C.G.A. § 48-11-6.

Authority: O.C.G.A. §§ 48-2-12, 48-11-2, 48-11-6.

History. Original Rule entitled "Manufacturer, Distributor, and Dealer to Make Accurate Invoice" adopted. F. Jan. 11, 2010; eff. Jan. 31, 2010.

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