Rule 560-8-2-.02. Reporting of Shipment by Nonresident of Tobacco Products and Vapor Products and Payment of Tax - Dealer

A dealer shall be deemed a distributor if such dealer purchases and receives any shipment of tobacco products or vapor products from any nonresident who is not licensed in this state. Such dealer shall:

1. (1) File a report electronically with the Commissioner through the Georgia Tax Center within twenty-four (24) hours of receipt of the shipment. If the shipment contains untaxed tobacco products or vapor products, then the report must include the identification of the seller.
2. (2) Maintain books and records to account for all untaxed tobacco products and vapor products received.
3. (3) Report monthly the receipt of such untaxed tobacco products or vapor products electronically through the Georgia Tax Center.
4. (4) Remit appropriate tax to the Department for the purchase price of such tobacco products and vapor products no later than the tenth day of the month following the month of purchase.

Authority: O.C.G.A. §§ 48-2-12, 48-11-2 to 48-11-5, 48-11-8, 48-11-11, 48-11-12.

History. Original Rule entitled "Approved Size and Rates; Forfeiture" adopted. F. and eff. June 30, 1965.

Repealed: New Rule entitled "Shipper's Monthly Report" adopted. F. Dec. 30, 1975; eff. Jan. 19, 1976.

Repealed: F. May 5, 1982; eff. May 25, 1982.

Amended: New Rule entitled "Reporting of Shipment by Nonresident of Untaxed Loose Tobacco, Smokeless Tobacco, Cigars, Little Cigars and Cigarettes and Payment of Tax - Dealer" adopted. F. Sept. 26, 2007; eff. Oct. 16, 2007.

Amended: New title, "Reporting of Shipment by Nonresident of Tobacco Products and Vapor Products and Payment of Tax - Dealer." F. May 4, 2026; eff. May 24, 2026.