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Notice ATD-2026-03
RE: Proposal to Amend Subject 560-8-3 Distributor 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 560-8-3 Distributor 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, 48-11-3, 48-11-4, 48-11-5, 48-11-7, 48-11-7, 48-11-8, 48-11-11, 48-11-12, 48-11-14, and 48-11-15.
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-2026-03” on all comments.
Synopsis
GEORGIA DEPARTMENT OF REVENUE
ALCOHOL & TOBACCO DIVISION
CHAPTER 560-8 ALCOHOL & TOBACCO DIVISION (TOBACCO)
SUBJECT 560-8-3 DISTRIBUTOR PROVISIONS
Rule 560-8-3-.01 Application for License – Distributor
The Georgia Department of Revenue proposes to amend Rule 560-8-3-.01 Application for License – Distributor 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 the application procedure for distributor’s licenses.
The purpose of the amendment is to:
- Add vapor products and alternative nicotine products to the rule.
- Include the additional $10.00 fee for those licenses that include vapor products.
Rule 560-8-3-.02 License; Nonresident Applicant – Distributor
The Georgia Department of Revenue proposes to amend Rule 560-8-3-.02 License; Nonresident Applicant – Distributor 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 rules for nonresident distributor licensees.
The purpose of the amendment is to add vapor products and alternative nicotine products to the rule.
Rule 560-8-3-.03 Representative License – Distributor
The Georgia Department of Revenue proposes to amend Rule 560-8-3-.03 Representative License – Distributor 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 rules and qualifications for representative permits for representatives of licensed distributors.
The purpose of the amendment is to:
- Amend the title from “Representative License” to “Representative Permit”
- Add vapor products and alternative nicotine products to the rule.
Rule 560-8-3-.04 Sale Without Tax Stamp; Notification – Distributor
The Georgia Department of Revenue proposes to amend Rule 560-8-3-.04 Sale Without Tax Stamp; Notification – Distributor by making changes as indicated by underline and strikethrough on the attached copy of the Proposed Rules.
The purpose of this rule is to notify distributor licensees that they are prohibited from selling or delivering any cigarettes without a tax stamp or any tobacco products or vapor products for which taxes have not been paid. Additionally, this rule lays out the procedure for licensees to receive and stamp untaxed cigarettes.
The purpose of the amendment is to:
- Update the method by which a licensee must notify the Commissioner of receipt of any untaxed cigarettes through the Georgia Tax Center, which is accessible through the Department’s website.
- Add vapor products to the rule.
Rule 560-8-3-.05 Shipment by Nonresident Non-manufacturer – Distributor
The Georgia Department of Revenue proposes to amend Rule 560-8-3-.05 Shipment by Nonresident Non-manufacturer – Distributor 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 distributors that they must report any shipment of tobacco products, vapor products, or alternative nicotine products from a nonresident who is not the manufacturer of such products to the Commissioner.
The purpose of the amendment is to:
- Update the method by which a licensee must notify the Commissioner of receipt of any shipment of such products to the Georgia Tax Center which is accessible through the Department’s website.
- Add vapor products and alternative nicotine products to the rule.
Rule 560-8-3-.06 Alternate Method of Tax for Loose Tobacco, Smokeless Tobacco, Cigars, Little Cigars – Distributor
The Georgia Department of Revenue proposes to amend Rule 560-8-3-.06 Alternate Method of Tax for Loose Tobacco, Smokeless Tobacco, Cigars, Little Cigars – Distributor 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 the procedure for licensees to file monthly tax reports accompanied by the total payment of taxes due on all loose tobacco or smokeless tobacco, cigars, little cigars, and vapor products purchased during the month.
The purpose of the amendment is to:
- Update the method by which a licensee must make monthly tax reports to the Commissioner to the Georgia Tax Center, which is accessible through the Department’s website.
- Add vapor products to the rule.
Rule 560-8-3-.07 Cigarettes – Tax Stamping Methods and Discounts – Distributor
The purpose of the amendment is to correct grammar.
Rule 560-8-3-.08 Claims for Refund or Credit – Distributor
The Georgia Department of Revenue proposes to amend Rule 560-8-3-.08 Claims for Refund or Credit – Distributor 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 the procedure for licensees to make claims for a refund or credit.
The purpose of the amendment is to add vapor products to the rule.
Rule 560-8-3-.09 Report of Loss, Damage, and Refusal of Non-Tax Paid Tobacco Products – Distributor
The Georgia Department of Revenue proposes to amend Rule 560-8-3-.09 Report of Loss, Damage, and Refusal of Non-Tax Paid Tobacco Products – Distributor 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 distributors must report all losses, damages in transit, refused product, or product returned to the carrier of non-tax paid tobacco products and vapor products.
The purpose of the amendment is to:
- Amend the title to include vapor products.
- Add vapor products to the rule.
Rule 560-8-3-.10 Conducting Business in Multiple States – Distributor
The Georgia Department of Revenue proposes to amend Rule 560-8-3-.10 Conducting Business in Multiple States – Distributor 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 distributors who conduct business in multiple states to prevent commingling tobacco products, vapor products, and alternative nicotine for sale in Georgia with products for sale in other states.
The purpose of the amendment is to add vapor products and alternative nicotine products to the rule.
Rule 560-8-3-.11 Promotional Activities – Distributor
The Georgia Department of Revenue proposes to amend Rule 560-8-3-.11 Promotional Activities – Distributor 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 the procedure and qualifications for promotional activities licenses.
The purpose of the amendment is to:
- Add vapor products and alternative nicotine products to the rule.
- Include the additional $10.00 fee for those licenses that include vapor products.
