Rule 560-8-3-.01. Application for License - Distributor
(1) To be licensed as a distributor of cigarettes, cigars, little cigars, loose tobacco or smokeless tobacco, vapor products, or alternative nicotine products each person shall apply to the Commissioner.
- (a) Such application shall be submitted before July 1 on forms provided for that purpose by the Commissioner. Using the Georgia Tax Center, accessible through the Department's website, a person must apply for a tobacco license for the state of Georgia's fiscal year and annually renew the license.
(b) An application for an initial state license shall include:
- (i) An application fee of $250.00.
- (ii) An additional fee of $10.00 for those licenses that include vapor products.
- (iii) Payment of a bond, on a form provided by the Commissioner, in an amount equal to $5,000.00.
- (c) The state license issued for a distributor shall be valid from the date of issuance until the following June 30.
(d) A renewal application shall include:
- (i) A renewal fee of $10.00.
- (ii) An additional fee of $10.00 for those licenses that include vapor products.
- (iii) Payment of a bond, on a form provided by the Commissioner, in an amount equal to one percent (1%) of gross sales of cigarettes, cigars, little cigars, loose tobacco or smokeless tobacco, vapor products, and alternative nicotine products during the preceding license year. In no circumstance shall the bond be less than $1,000.
- (2) A distributor shall obtain a separate license in accordance with the provisions of this regulation for all places of business it maintains.
(3) A distributor's license shall not be issued to:
- (a) A person who does not maintain a warehouse, warehouse personnel, and salespersons who regularly contact and call on dealers.
- (b) A vending machine operator or a vending machine owner of loose tobacco, smokeless tobacco, cigar, little cigar, or cigarette vending machines.
- (c) A person who is licensed as a dealer.
Authority: O.C.G.A. §§ 42-2-12, 48-11-4, 48-11-7.
History. Original Rule entitled "Manufacturer's Agreement; Surety Bond" adopted. F. and eff. June 30, 1965.
Repealed: New Rule entitled "Definition" adopted. F. Dec. 30, 1975; eff. Jan. 19, 1976.
Repealed: F. May 5, 1982; eff. May 25, 1982.
Amended: New Rule entitled "Application for License - Distributor" adopted. F. Sept. 26, 2007; eff. Oct. 16, 2007.
Amended: F. May 20, 2013; eff. June 9, 2013.
Amended: F. May 4, 2026; eff. May 24, 2026.