Rule 560-8-2-.03. Tax Stamps - Dealer

1. (1) Any dealer coming into possession of any cigars, little cigars, loose tobacco or smokeless tobacco, or vapor products for which the tax has not been paid under the alternate method or cigarettes not bearing the required tax stamps shall, within twenty-four (24) hours, exclusive of weekends and state and federal holidays, report same to the Commissioner on a form furnished by the Commissioner.
2. (2) Alternatively, any dealer who expects to come into possession of any cigars, little cigars, loose tobacco or smokeless tobacco, or vapor products for which tax has not been paid under the alternate method or cigarettes not bearing tax stamps may in advance of coming into possession file the report as required in subsection (1) of this regulation.
3. (3) Any dealer coming into possession of any untaxed cigars, little cigars, loose tobacco or smokeless tobacco, or vapor products for which the tax has not been paid shall pay the tax due under the alternate method before selling, using, or otherwise disposing of same.
4. (4) All invoices covering the purchase of cigars, little cigars, loose tobacco or smokeless tobacco, or vapor products shall note the payment of tax.

5. (5) Any dealer within twenty-four (24) hours, exclusive of weekends and state and federal holidays, who comes into possession of any cigarettes not bearing the proper tax stamps shall either:

   1. (a) Before selling or using, deliver all untaxed product to a licensed distributor who, at its option, may affix the appropriate tax stamps and invoice the dealer at licensed distributor's cost to affix same;
   2. (b) Return the cigarettes to the seller of such cigarettes and retain proof of their return; or
   3. (c) At no cost to the Department, deliver and relinquish ownership of all untaxed cigarettes to the Department for disposal.
6. (6) If a licensed distributor agrees to affix the tax stamps, such distributor shall affix to each individual package of cigarettes the stamps necessary to evidence payment of the tax.

Authority: O.C.G.A. §§ 48-2-12, 48-11-3, 48-11-4, 48-11-8.

History. Original Rule entitled "Rate of Taxation" adopted. F. and eff. June 30, 1965.

Amended: F. Sept. 19, 1966; eff. Oct. 8, 1966.

Amended: F. and eff. September 5, 1968, as specified by the Agency.

Repealed: New Rule entitled "Shipper's Failure to Report" adopted.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

Repealed: F. May 5, 1982; eff.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

Amended: New Rule entitled "Tax Stamps - Dealer" adopted. F. Sept. 26, 2007; eff. Oct. 16, 2007.

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