Rule 560-8-3-.05. Shipment by Nonresident Non-manufacturer - Distributor

Every distributor who is not a dealer in this state who receives any shipment of tobacco products vapor products, or alternative nicotine products from any nonresident who is not the manufacturer of the tobacco products, vapor products, or alternative nicotine products shall file a report of the shipment with the Commissioner on forms provided by the Commissioner and submitted through the Georgia Tax Center, accessible through the Department's website, no later than three business days from receipt of the shipment.

Authority: O.C.G.A. §§ 48-11-3, 48-11-5, 48-11-8, 48-11-11.

History. Original Rule entitled "Failure to Report; License Revocation" adopted. F. and eff. June 30, 1965.

Repealed: New Rule entitled "Monthly Report; Remittance of Taxes" adopted. F. Dec. 30, 1975; eff. Jan. 19, 1976.

Repealed: New Rule of same title adopted. F. Nov. 17, 1978; eff. Dec. 7, 1978.

Repealed: F. May 5, 1982; eff.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

Amended: New Rule entitled "Shipment by Nonsident Non-manufacturer - Distributor" adopted. F. Sept. 26, 2007; eff. Oct. 16, 2007.

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