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Notice ATD-2026-02
RE: Proposal to Amend Subject 560-8-2 Dealer 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 560-8-2 Dealer 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. §§ 48-2-12, 48-11-2, 48-11-3, 48-11-4, 48-11-5, 48-11-8, 48-11-11, and 48-11-12.
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-2026-02” on all comments.
Synopsis
GEORGIA DEPARTMENT OF REVENUE
ALCOHOL & TOBACCO DIVISION
CHAPTER 560-8 ALCOHOL & TOBACCO DIVISION (TOBACCO)
SUBJECT 560-8-2 DEALER PROVISIONS
Rule 560-8-2-.01 Application for License – Dealer
The Georgia Department of Revenue proposes to amend Rule 560-8-2-.01 Application for License – Dealer 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 instructions on how to apply for a dealer’s license.
The purpose of the amendment is to add vapor products and alternative nicotine products to the types of products a dealer licensee may sell.
Rule 560-8-2-.02 Reporting of Shipment by Nonresident of Untaxed Loose Tobacco, Smokeless Tobacco, Cigars, Little Cigars, and Cigarettes, and Payment of Tax – Dealer
The Georgia Department of Revenue proposes to amend Rule 560-8-2-.02 Reporting of Shipment by Nonresident of Untaxed Loose Tobacco, Smokeless Tobacco, Cigars, Little Cigars, and Cigarettes, and Payment of Tax – Dealer 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 reporting and remittance procedures for dealers who purchase and receive shipments of tobacco products or vapor products from a nonresident who is not licensed in the state.
The purpose of the amendment is to:
- Amend the title to include vapor products.
- Add vapor products to the types of products that must be reported to the Department and for which taxes must be remitted.
- Clarify and update what steps a dealer must take if they receive any shipment of taxed or untaxed tobacco products or vapor products from a nonresident not licensed in the state.
Rule 560-8-2-.03 Tax Stamps – Dealer
The Georgia Department of Revenue proposes to amend Rule 560-8-2-.03 Tax Stamps – Dealer 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 instructions for dealers who come into possession of untaxed tobacco products or vapor products.
The purpose of the amendment is to:
- Add vapor products to the types of untaxed products a dealer must report to the Department and on which a dealer must remit taxes to the Department.
- Clarify that if a dealer comes into possession of any untaxed tobacco products or vapor products the dealer must report the products to the Commissioner, but a dealer may make such report to the Commissioner in advance if the dealer expects to come into possession of any untaxed tobacco products or vapor products.
