Tobacco License
Columbus Day Holiday – Office Closed Monday
Ocotber 14 is a state holiday. We will reopen on Tuesday.
Hurricane Helene Office Closures
Augusta & Douglas Offices Closed Due to Power Outage
Tobacco Wholesaler/Distributor (Out-of-State)
On this page find guidelines to help complete the state of Georgia Wholesaler/Distributor License application online using the Georgia Tax Center (GTC).
Tobacco License
Required Forms & Documents
- Scanned copy of current annual registration from the GA Secretary of State
- Scanned copy of a Letter of Good Standing
- Scanned copy of a List of Products to be sold
- ATT-17 Georgia Alcohol & Tobacco Personnel Statement (requires notarization)
- Tobacco Distributors Tax Stamp Bond
- Cigar & Cigarette Distributors License Performance & Liability Bond
- The bond amount for original applications is $5,000
- The bond amount for renewal applications is $1,000 or 1% of the gross tobacco sales gross (whichever is greater)
- Power of Attorney (if applicable)
- Citizenship Affidavit along with secure and verifiable documents, i.e. government issued photo ID (requires notarization)
License Description
Wholesaler/Distributor - A Wholesaler/Distributor is any person, whether located within or outside the borders of this state, other than a dealer, who sells or distributes tobacco within or into the boundaries of this state and who maintains a warehouse, warehouse personnel and salespersons who regularly contact and call on tobacco dealers and is engaged in the business of, importing into this state or purchasing tobacco from other manufacturers or distributors and selling the tobacco to dealers in this state for resale but is not in the business of selling the tobacco directly to the consumer of the tobacco.