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Notice ATD-2026-01
RE: Proposal to Amend Subject 560-8-1 General Provisions
TO ALL INTERESTED PERSONS AND PARTIES:
In compliance with O.C.G.A. § 50-13-4, the Georgia Department of Revenue gives notice that it proposes to amend Subject 560-8-1 General Provisions.
Attached to this notice are an exact copy and synopsis of the proposed Rules. The proposed Rules are being amended under the authority of O.C.G.A. §§ 16-12-173, 16-12-176, 48-2-12, 48-11-1, 48-11-2, 48-11-3, 48-11-4, 48-11-6, 48-11-9, 48-11-10, 48-11-11, 48-11-12, 48-11-14, 48-11-17, 48-11-19, and 48-11-21 to 48-11-30.
The Department of Revenue will consider the proposed amendment of the above Rules at a remote regulation hearing held at 10:00 a.m. on March 18, 2026 which can be accessed through the following link: https://meet.goto.com/599482525 or via telephone at +1 (571) 317-3116 (local) and 1-866-899-4679 (toll-free) with the access code: 599-482-525. At the beginning of the hearing, attendees will be required to announce themselves and notify the Department if they plan to make oral comments during the hearing.
The Department must receive all comments regarding the above-referenced Rule from interested persons and parties no later than 9:00 a.m. on March 18, 2026. Electronic comments must be sent to [email protected]. Mailed comments should be addressed to Office of General Counsel, 2595 Century Parkway NE, Suite 501, Atlanta, GA 30345-3173. Please reference “Notice ATD-2026-01” on all comments.
Synopsis
GEORGIA DEPARTMENT OF REVENUE
ALCOHOL & TOBACCO DIVISION
CHAPTER 560-8 ALCOHOL & TOBACCO DIVISION (TOBACCO)
SUBJECT 560-8-1 GENERAL PROVISIONS
Rule 560-8-1-.01 Definitions – General
The Georgia Department of Revenue proposes to amend Rule 560-8-1-.01 Definitions – General by making changes as indicated by underline and strikethrough on the attached copy of the Proposed Rules.
The purpose of this rule is to provide definitions for terms used throughout Chapter 560-8.
The purpose of the amendment is to add new terms and update definitions for previously defined terms.
Rule 560-8-1-.02 Licensing – General
The Georgia Department of Revenue proposes to amend Rule 560-8-1-.02 Licensing – General by making changes as indicated by underline and strikethrough on the attached copy of the Proposed Rules.
The purpose of this rule is to provide general procedures for licensing.
The purpose of the amendment is to:
- Add vapor products and alternative nicotine products to the types of products that a person must be licensed to manufacture, distribute, deal, or import in the state of Georgia.
- Clarify and update the procedural process when a citation is served upon the Commissioner.
- Update the valid periods and renewal dates for manufacturers, importers, distributors, and dealers.
- Amend Rule 560-8-1-.02(13)(c) to include misdemeanor convictions for vapor-related offenses and misdemeanor convictions for crimes involving moral turpitude.
Rule 560-8-1-.03 Failure to Comply with Tax Laws – General
The purpose of the amendment is to correct grammar.
Rule 560-8-1-.04 Violations: Unlawful Activities – General
The purpose of the amendment is to correct grammar.
Rule 560-8-1-.05 Inspection of Licensed Premises and Records – General
The Georgia Department of Revenue proposes to amend Rule 560-8-1-.05 Inspection of Licensed Premises and Records – General by making changes as indicated by underline and strikethrough on the attached copy of the Proposed Rules.
The purpose of this rule is to inform licensees that the Commissioner or the Commissioner’s agents may enter their licensed premises and that it is a violation to hinder or interfere with such inspection.
The purpose of the amendment is to add vapor products and alternative nicotine products to the rule.
Rule 560-8-1-.06 Records – General
The Georgia Department of Revenue proposes to amend Rule 560-8-1-.06 Records – General by making changes as indicated by underline and strikethrough on the attached copy of the Proposed Rules.
The purpose of this rule is to provide notice to licensees of the records they must retain for three years and the manner in which they must retain them.
The purpose of the amendment is to add vapor products and alternative nicotine products to the rule.
Rule 560-8-1-.07 Computation of Tax for Loose Tobacco, Smokeless Tobacco, Cigars – General
The Georgia Department of Revenue proposes to amend Rule 560-8-1-.07 Computation of Tax for Loose Tobacco, Smokeless Tobacco, Cigars – General by making changes as indicated by underline and strikethrough on the attached copy of the Proposed Rules.
The purpose of this rule is to provide general procedures for licensing.
The purpose of the amendment is to:
- Amend the title to include vapor products.
- Add vapor products to the rule.
- Clarify that distributor promotions may not be subtracted from or excluded from the wholesale cost price.
Rule 560-8-1-.08 Monthly Report of Shipments; Invoices – General
The Georgia Department of Revenue proposes to amend Rule 560-8-1-.08 Monthly Report of Shipments; Invoices – General by making changes as indicated by underline and strikethrough on the attached copy of the Proposed Rules.
The purpose of this rule is to inform licensees of when and how they must make monthly reports of shipments to the Commissioner.
The purpose of the amendment is to:
- Add vapor products and alternative nicotine products to the rule.
- Clarify and update that the monthly report of shipments must be submitted electronically using the Georgia Tax Center, accessible through the Department’s website.
Rule 560-8-1-.09 Warehouse Monthly Reports – General
The Georgia Department of Revenue proposes to amend Rule 560-8-1-.09 Warehouse Monthly Reports – General by making changes as indicated by underline and strikethrough on the attached copy of the Proposed Rules.
The purpose of this rule is to provide notice to licensees of the records they must retain for three years and the manner in which they must retain them.
The purpose of the amendment is to add vapor products and alternative nicotine products to the rule.
Rule 560-8-1-.10 Carrier’s Monthly Reports – General
The Georgia Department of Revenue proposes to amend Rule 560-8-1-.10 Carrier’s Monthly Reports – General by making changes as indicated by underline and strikethrough on the attached copy of the Proposed Rules.
The purpose of this rule is to provide notice to licensees of the carrier’s reports they must make to the Commissioner, what the report must contain, and when the report must be submitted.
The purpose of the amendment is to add vapor products and alternative nicotine products to the rule.
Rule 560-8-1-.11 Sales to Minors – General
The Georgia Department of Revenue proposes to amend Rule 560-8-1-.11 Sales to Minors – General by making changes as indicated by underline and strikethrough on the attached copy of the Proposed Rules.
The purpose of this rule is to provide notice that licensees, their employees, and their agents are prohibited from selling or bartering, directly or indirectly, any tobacco products, vapor products, or alternative nicotine products to any person under 21 years of age.
The purpose of the amendment is to add vapor products and alternative nicotine products to the rule.
Rule 560-8-1-.12 Export Cigarettes – General
The Georgia Department of Revenue proposes to amend Rule 560-8-1-.12 Export Cigarettes – General by making changes as indicated by underline and strikethrough on the attached copy of the Proposed Rules.
The purpose of this rule is to give notice to licensees that they may not purchase or sell any cigarettes or vapor products designated for export use only.
The purpose of the amendment is to:
- Amend the title to include vapor products.
- Add vapor products to the rule.
Rule 560-8-1-.13 Criminal Penalties – General
The Georgia Department of Revenue proposes to amend Rule 560-8-1-.13 Criminal Penalties – General by making changes as indicated by underline and strikethrough on the attached copy of the Proposed Rules.
The purpose of this rule is to provide a list of offenses that may be punishable by fine, imprisonment, or both under Title 48 of the Georgia Code.
The purpose of the amendment is to add vapor products and alternative nicotine products to the rule.
Rule 560-8-1-.14 Civil Penalties – General
The Georgia Department of Revenue proposes to amend Rule 560-8-1-.14 Civil Penalties – General by making changes as indicated by underline and strikethrough on the attached copy of the Proposed Rules.
The purpose of this rule is to provide a list of assessments, civil penalties, and collection actions the Commissioner may impose.
The purpose of the amendment is to:
- Amend the title to include assessments and collection actions.
- Update and clarify what assessments, civil penalties, and collection actions the Commissioner may impose.
- Add vapor products to the rule.
Rule 560-8-1-.15 Manufacturer, Distributor, and Dealer to Make Accurate Invoice
The Georgia Department of Revenue proposes to amend Rule 560-8-1-.15 Manufacturer, Distributor, and Dealer to Make Accurate Invoice by making changes as indicated by underline and strikethrough on the attached copy of the Proposed Rules.
The purpose of this rule is to provide information to licensees on how invoices must be accurately reported and the required contents.
The purpose of the amendment is to add vapor products and alternative nicotine products to the rule.
Rule 560-8-1-.16 Invalid Checks
The purpose of the amendment is to correct grammar.
Rule 560-8-1-.17 Notification of Disciplinary Action
The Georgia Department of Revenue proposes to amend Rule 560-8-1-.17 Notification of Disciplinary Action by making changes as indicated by underline and strikethrough on the attached copy of the Proposed Rules.
The purpose of this rule is to provide information to licensees on what disciplinary actions must be reported to the Commissioner, as well as the manner and timing of such reports.
The purpose of the amendment is to update the wording of the rule and clarify what disciplinary actions must be reported to the Commissioner and how and when they must be reported.
Rule 560-8-1-.18 Subterfuge – General Provisions
The purpose of the amendment is to correct grammar.
