Ga. Comp. R. & Regs. R. 560-8-4-.01 - Application for License - Manufacturer or Importer

(1) To be licensed as a manufacturer or importer of tobacco products each person shall apply to the commissioner.

a. The term shall be for a period commencing the date of issuance of the license through June 30.

b. Such application shall be submitted before July 1 on forms adopted by the commissioner for that purpose.

c. Using the Georgia Tax Center, accessible through the Department's website at extax.dor.ga.gov, an individual must apply for a tobacco license for the fiscal year and annually renew the license.

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

a. A person who does not maintain a warehouse or employ warehouse personnel and salespeople who regularly contact and call on distributors.

b. An operator of loose tobacco, smokeless tobacco, cigar, little cigar, or cigarette vending machines.

c. A person who is licensed as a dealer.

Notes

Ga. Comp. R. & Regs. R. 560-8-4-.01

O.C.G.A. § 48-11-4.

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 Repealed: New Rule entitled "Definition; Limitations" adopted.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 Repealed: F. May 5, 1982; eff.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