Tobacco Wholesaler/Distributor (In-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

  • Tobacco Wholesaler/Distributor - $250
  • Tobacco Manufacturer - $250
  • Tobacco Dealer/Retailer - $10
  • Special Event Tobacco Permit - $10

Renewal Note: For anyone merely adding vape to an existing tobacco license prior to the renewal date will be charged $10.00. The annual renewal fee to sell tobacco, alternative nicotine, and vapor products has changed to $20.00. This cost includes a $10.00 license fee and an additional fee of $10.00 to add vapor products.

Required Forms & Documents

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.