Alcohol & Tobacco

The Alcohol & Tobacco Division of the Georgia Department of Revenue is composed of two units: Law Enforcement and Operations. Operations is comprised of The Licenses and Permits Unit and The Audit and Excise Tax Unit. 


The Licenses and Permits Unit is charged with receiving and processing applications for wholesalers, importers, brokers, manufacturers and retailers of alcoholic beverages and tobacco products. Alcoholic beverage brand registrations and keg registration forms and decals are also processed by this section.


The Law Enforcement Section enforces all laws and regulations pertaining to the manufacture, possession, transportation and sale of legal and illegal alcoholic beverages, tobacco products. This section also enforces the state's motor fuel and motor carrier laws. Criminal Investigations, otherwise known as Special Agents, conduct specialized investigations regarding licensing background checks and licensing violations, sales of alcoholic beverages and tobacco products to minors, as well as Excise Tax Evasion on alcohol, tobacco, and certain motor fuel products. The Agents also assist other state, local, and federal law enforcement agencies in related investigative matters.

Excise Tax

The Audit & Excise Tax Unit is charged with receiving, processing, collecting and maintaining Excise Tax Reports for malt beverages, wines, distilled spirits, cigarettes, cigars, little cigars and loose or smokeless tobacco. This unit also performs all in-state audit functions.