Distributor

A Distributor is any person, whether located within or outside the borders of this state, other than a dealer, who sells or distributes tobacco within or into the boundaries of this state and who maintains a warehouse, warehouse personnel and salespersons who regularly contact and call on tobacco dealers and is engaged in the business of, importing into this state or purchasing tobacco from other manufacturers  or distributors and selling the tobacco to dealers in this state for resale but is not in the business of selling the tobacco directly to the consumer of the tobacco.
 
This guideline is to assist you in the preparation of a State of Georgia Tobacco Distributor 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 (In state)

7.     Bond

8.     Warehouse Lease/Deed (In state only)

9.     Power of Attorney (If Applicable)

10.   O.C.G.A 50-3-1 (e)(2) - Citizenship Affidavit

11.   Secure and Verifiable Documents

The bond amount for original applications is $5,000.00

The bond amount for renewal applications is 1% of the tobacco gross proceeds of the previous fiscal year or $1,000.00; whichever is greater. 

 

License Fee(s)

1.     $250.00 - License Fee 

 

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