Ga. Comp. R. & Regs. r. 560-8-3-.06 – Alternate Method of Tax for Cigars, Little Cigars, Loose Tobacco or Smokeless Tobacco, and Vapor Products - Distributor

Rule 560-8-3-.06. Alternate Method of Tax for Cigars, Little Cigars, Loose Tobacco or Smokeless Tobacco, and Vapor Products - Distributor

(1) Taxes on loose tobacco or smokeless tobacco, cigars, little cigars, and vapor products shall not be paid by affixing tax stamps thereon, but by filing monthly reports on all such products received, purchased, possessed, consumed, handled, distributed, or used within this state during such month.
(2) Distributors and persons deemed to be distributors pursuant to O.C.G.A. § 48-11-2 shall file monthly reports using the Georgia Tax Center, accessible through the Department's website, on or before the tenth day of each month.
(3) The report shall contain:
1. (a) The number of cigars, containers of loose tobacco or smokeless tobacco, and vapor products purchased or received during the report month.
2. (b) The wholesale cost price of all loose tobacco or smokeless tobacco, cigars, and vapor products purchased or received during the report month.
(4) The report must be accompanied by the total payment of the taxes due, payable through the Georgia Tax Center.
(5) The amount of tax due shall be computed on the actual sale or consumption of the tobacco product or vapor product within the state of Georgia and shall be payable when the tobacco product or vapor product leaves the control of the distributor for sale or consumption of the tobacco product or vapor product within the state of Georgia.

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

History. Original Rule entitled "Failure to Report; Failure to Remit; Penalty; Extension; Interest" adopted. F. Dec. 30, 1975; eff. Jan. 19, 1976.

Repealed: F. May 5, 1982; eff.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

Amended: New Rule entitled "Alternate Method of Tax for Loose Tobacco, Smokeless Tobacco, Cigars, and Little Cigars - Distributor" adopted. F. Sept. 26, 2007; eff. Oct. 16, 2007.

Amended: New title, "Alternate Method of Tax for Cigars, Little Cigars, Loose Tobacco or Smokeless Tobacco, and Vapor Products - Distributor." F. May 4, 2026; eff. May 24, 2026.