Rule 560-8-4-.01. Application for License - Manufacturer or Importer

1. (1) To be licensed as a manufacturer or importer of tobacco products, vapor products, or alternative nicotine products each person shall apply to the Commissioner.

   1. (a) Using the Georgia Tax Center, accessible through the Department's website, an individual on behalf of each applicant must apply for a tobacco license for the state of Georgia's fiscal year and annually renew the license. The term shall be for a period commencing on the date of issuance of the license through June 30.
   2. (b) Such application shall be submitted before July 1 on forms adopted by the Commissioner for that purpose.

2. (2) A manufacturer's or importer's license shall not be issued to:

   1. (a) A person who does not maintain a warehouse or employ warehouse personnel and salespeople who regularly contact and call on distributors.
   2. (b) An operator of cigarette, cigar, little cigar, or loose tobacco or smokeless tobacco vending machines.
   3. (c) A person who is licensed as a dealer.

Authority: O.C.G.A. § 48-11-4.

History. Original Rule entitled "Definitions" adopted. F. and eff. June 30, 1965.

Repealed: New Rule entitled "Definition; Limitations" adopted.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Repealed: F. May 5, 1982; eff.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 - Manufacturer or Importer" 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.