IPCPR Legislative | Shipping in Georgia

Shipping in Georgia

georgia

Shipping in Georgia

Georgia does not have any specific restrictions concerning the shipping of tobacco products to consumers. The federal PACT Act requirements concerning cigarettes, roll-your-own tobacco, and smokeless tobacco products apply. The federal PACT Act requires any person who sells, transfers, or ships cigarettes, roll-your-own tobacco, and smokeless tobacco into a state to register with the tobacco tax administrator of the state. The federal PACT Act requires delivery sellers to comply with shipping requirements.

 

15 U.S.C. §§ 375 to 378

 

No person may engage in or conduct the business of manufacturing, importing, brokering, purchasing, selling, consigning, vending, dealing in, shipping, receiving, or distributing cigars or loose or smokeless tobacco in Georgia without first obtaining a license from the Department of Revenue.

 

Ga. Code § 48-11-4(c): Licensing of persons engaged in tobacco business; initial and annual fees; suspension and revocation; registration and inspection of vending machines; bond by distributor; jurisdiction; licensing of promotional activities

 

Additional information about licensing in Georgia is available in the Operating Your Business section.

Georgia does not have specific age verification requirements for the shipping of tobacco products to consumers. The federal PACT Act age verification requirements for the shipping of cigarettes, roll-your-own tobacco, and smokeless tobacco products apply.

 

Ga. Code § 16-12-170: Definitions

Ga. Code § 16-12-171: Prohibited acts

15 U.S.C. §§ 375 to 378

Georgia imposes an excise tax, in addition to all other taxes of every kind imposed by law, on the sale, receipt, purchase, possession, consumption, handling, distribution, or use of cigars and loose or smokeless tobacco in the state. Licensed dealers or distributors must collect the tax on the first transaction within Georgia from the purchaser or consumer. Whenever cigars or loose or smokeless tobacco are shipped from outside Georgia to anyone other than a distributor, the person receiving the products will be deemed to be a distributor and will be responsible for the tax. The tax is also imposed on every person for the privilege of using, consuming, or storing cigars and loose or smokeless tobacco in the state on which the tax has not been paid.

 

Ga. Code § 48-11-2: Excise tax; rate on tobacco products; retail selling price before addition of tax; exemption; collection and payment on first transaction; dealers or distributors; tax separately identified; collection
Ga. Code § 48-11-13(a): Tax on persons having tobacco products on which tax under Code Section 48-11-2 not paid; rate; exemptions

 

Department of Revenue staff reported that Georgia localities do not impose additional taxes on tobacco products.

 

Dealers who purchase and receive any shipment of loose tobacco, smokeless tobacco, cigars, little cigars or cigarettes from any nonresident who is not licensed in Georgia are deemed a distributor and shall:

  • File a report of the shipment within twenty-four (24) hours of receipt of such tobacco products with the commissioner on forms provided by the commissioner.
  • Register with the commissioner that purchases are being made from a nonresident who is not a manufacturer or distributor.
  • Maintain books and records to account for all untaxed products received.
  • Report monthly the receipt of such untaxed loose tobacco, smokeless tobacco, cigars, little cigars or cigarettes.
  • Remit appropriate tax to the department for the purchase price of such products no later than the tenth day of the month following the month of purchase.

 

Ga. Comp. R. & Regs. ch. 560-8-2: Dealer provisions

 

Additional information about taxation in Georgia, including information about tax rates, filings, and forms, is available in the Taxation and Definitions section.

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