Tobacco Wholesaler/Distributor (In-State)

On this page find guidelines to help complete the state of Georgia Wholesaler/Distributor License application online using the Georgia Tax Center (GTC).

Required Forms & Documents

• Scanned copy of the current annual registration from the GA Secretary of State
• Scanned copy of a List of Products to be sold
• Scanned copy of Local License
• Scanned copy of Warehouse Lease/Deed
• ATT-17 Georgia Alcohol & Tobacco Personnel Statement (requires notarization)
• Financial Affidavit (requires notarization)
• Tobacco Distributors Tax Stamp Bond
• Cigar & Cigarette Distributor License Performance & Liability Bond
  • The bond amount for original applications is $5,000.
  • The bond amount for renewal applications is $1,000 or 1% of the gross tobacco sales (whichever is greater)
• Power of Attorney (if applicable)
• Citizenship Affidavit (requires notarization) along with secure and verifiable documents, i.e. government issued photo ID

License Description

Wholesaler/Distributor - A Wholesaler/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.