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Notice ATD-2026-04
RE: Proposal to Amend Subject 560-8-4 Manufacturer/Importer Provisions
In compliance with O.C.G.A. § 50-13-4, the Georgia Department of Revenue gives notice that it proposes to amend Subject 560-8-4 Manufacturer/Importer 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, and 48-11-4.
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-2026-04” on all comments.
Synopsis
GEORGIA DEPARTMENT OF REVENUE
ALCOHOL & TOBACCO DIVISION
CHAPTER 560-8 ALCOHOL & TOBACCO DIVISION (TOBACCO)
SUBJECT 560-8-4 MANUFACTURER IMPORTER PROVISIONS
Rule 560-8-4-.01 Application for License – Manufacturer or Importer
The Georgia Department of Revenue proposes to amend Rule 560-8-4-.01 Application for License – Manufacturer or Importer 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 manufacturer and importer licenses.
The purpose of the amendment is to:
- Add vapor products and alternative nicotine products to the rule.
- Notify applicants that all applications must be made using the Georgia Tax Center.
- Clarify that the term of the license shall be from the date of issuance of license through June 30.
Rule 560-8-4-.02 Representative or Salesperson License – Manufacturer or Importer
The Georgia Department of Revenue proposes to amend Rule 560-8-4-.02 Representative or Salesperson License – Manufacturer or Importer 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 representative or salesperson permits.
The purpose of the amendment is to:
- Amend the title from “Representative or Salesperson License” to “Representative or Salesperson Permit.”
- Change “representative or salesperson license” to representative or salesperson permit.”
- Add vapor products and alternative nicotine products to the rule.
Rule 560-8-4-.03 Tax on Sample Loose Tobacco, Smokeless Tobacco, Cigars, and Cigarettes – Manufacturer or Importer
The Georgia Department of Revenue proposes to amend Rule 560-8-4-.03 Tax on Sample Loose Tobacco, Smokeless Tobacco, Cigars, and Cigarettes – Manufacturer or Importer 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 that tax must be paid on all tobacco products and vapor products distributed as samples and provide rules for providing such samples.
The purpose of the amendment is to:
- Amend the title to add vapor products.
- Add vapor products to the rule.
Rule 560-8-4-.04 Promotional Activities; Licensing – Manufacturer or Importer
The Georgia Department of Revenue proposes to amend Rule 560-8-4-.04 Promotional Activities; Licensing – Manufacturer or Importer 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.
- Clarify that a renewal license application must be filed prior to July 1.
