Manufacturer/Importer

A Manufacturer is any person who manufactures, fabricates, assembles, processes or labels a finished tobacco product.

An Importer is any person who imports into or who brokers within the United States either directly or indirectly a finished tobacco product for sale or distribution. 

This guideline is to assist you in the preparation of a State of Georgia Tobacco Manufacturer/Importer License application that is submitted electronically at the Georgia Tax Center.

The documents listed below can be obtained at the bottom of the page. 

 

Initial Required Documents

  1. ATT-17 Personnel Statement
  2. State of Georgia Financial Affidavit (In state only)
  3. Letter of Authority from Secretary of State's Office
  4. Letter of Good Standing (Out of State only)
  5. List of Products to be sold
  6. Copy of Local License
  7. Warehouse Lease/Deed
  8. Power of Attorney (If Applicable)
  9. O.C.G.A 50-3-1 (e)(2) - Citizenship Affidavit
  10. Secure and Verifiable Documents

 

License Fee(s)

$250.00 - Investigation Fee (Non-Refundable)

 

Background Investigation and Fingerprint Process

Upon receipt, the application will be assigned to a Revenue Special Agent in the area where the business is located. A background investigation may be conducted by the Investigating Agent where the applicant(s) will be advised about the fingerprint process. Additional Documents may be required during the background investigation at the discretion of the Investigating Agent. A reasonable effort will be made to complete the investigation in a timely manner. However, several factors could delay the application process, including, but not limited too;

  1. Save Approval (Citizenship)
  2. Tax Delinquency Check
  3. Missing Documents