A Retailer is any person located within the borders of this state that sells or distributes tobacco products to a consumer in the state. 

This guideline is to assist you in the preparation of a State of Georgia Tobacco Retailer License application that is submitted electronically on Georgia Tax Center.

The documents listed below can be obtained at the bottom of the page. 

Initial Required Documents

  1. State of Georgia Tax Registration
  2. Power of Attorney (If Applicable)
  3. O.C.G.A 50-3-1 (e)(2) - Citizenship Affidavit
  4. Secure and Verifiable Documents

License Fee(s)

  1. $10.00 - License Fee

Background Investigation and Fingerprint Process

Upon receipt, the application will be assigned to a Revenue Special Agent in the area where the business is located. A background investigation may be conducted by the Investigating Agent where the applicant(s) will be advised about the fingerprint process. Additional Documents may be required during the background investigation at the discretion of the Investigating Agent. A reasonable effort will be made to complete the investigation in a timely manner. However, several factors could delay the application process, including, but not limited too;

  1. Save Approval (Citizenship)
  2. Tax Delinquency Check
  3. Missing Documents