Rule 560-8-3-.04. Sale Without Tax Stamp; Notification - Distributor

1. (1) No distributor shall sell or deliver to any other distributor or dealer:

   1. (a) Any cigarettes which do not bear the required tax stamps.
   2. (b) Any loose tobacco or smokeless tobacco, cigars, little cigars, or vapor products for which tax has not been paid under the alternate method.

2. (2) Distributors may receive and stamp untaxed cigarettes from dealers provided:

   1. (a) Within twenty-four (24) hours, exclusive of weekends and federal and state holidays, of receipt of untaxed cigarettes, and prior to any transaction involving untaxed cigarettes, the distributor shall notify the Commissioner of such cigarettes using the Georgia Tax Center, accessible through the Department's website.
   2. (b) Dealers are required to pay distributors for all costs related to affixing the tax stamps.
   3. (c) Failure by the distributor to notify the Commissioner will constitute cause for revocation of the distributor's license.

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

History. Original Rule entitled "Manufacturer's Monthly Report" adopted. F. and eff. June 30, 1965.

Repealed: New Rule entitled "Bonds" adopted. F. Dec. 30, 1975; eff. Jan. 19, 1976.

Repealed: F. May 5, 1982; eff.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

Amended: New Rule entitled "Sale Without Tax Stamp; Notification - Distributor" adopted. F. Sept. 26, 2007; eff. Oct. 16, 2007.

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