Request a quote

State guides / Georgia

State guide

Georgia tobacco and vapor compliance

Georgia taxes cigars at 23 percent of wholesale cost, pipe, roll-your-own and smokeless tobacco at 10 percent, and vapor products by the milliliter or by wholesale cost. Every manufacturer, importer, distributor and retailer needs a Department of Revenue license, and monthly returns are filed in the Georgia Tax Center by the 10th.

Checked against Georgia statutes, regulations and agency guidance on September 28, 2026. Cigarettes are outside our scope and are covered here only where their rules reach other products.

23%Excise tax on cigars other than little cigars, based on wholesale cost price, with no premium cigar cap.
10%Excise tax on loose and smokeless tobacco, including pipe and roll-your-own tobacco, based on wholesale cost price.
5ยข/mLTax on closed-system vapor liquid; open-system liquid and disposable devices pay 7 percent of wholesale cost.
10thMonthly returns and payment are due in the Georgia Tax Center by the 10th of the following month.

Show what applies to you

Pick your business and products. The guide hides the licenses, returns and rules that do not apply to that profile.

Georgia in brief

Georgia taxes cigars, little cigars, loose and smokeless tobacco, and vapor products under O.C.G.A. Title 48, Chapter 11, administered by the Department of Revenue (DOR) Alcohol and Tobacco Division. Cigars other than little cigars are taxed at 23 percent of the wholesale cost price, loose or smokeless tobacco (including pipe and roll-your-own tobacco) at 10 percent, little cigars at 2.5 mills (a quarter cent) each, closed-system vapor liquid at 5 cents per milliliter, and open-system liquid and single-use vapor devices at 7 percent of wholesale cost. The statute lists no rate for alternative nicotine products such as nicotine pouches, but they must still be licensed. The tax is collected on the first transaction in Georgia, usually by a licensed distributor, and anyone who receives untaxed product shipped from outside the state is treated as the distributor for tax purposes. Every manufacturer, importer, distributor and retail dealer needs a DOR license for each place of business. Distributors pay $250 the first year, $10 a year after that, plus $10 for vapor, and post a surety bond. DOR defines a wholesaler/distributor as one that maintains a warehouse, warehouse personnel and salespersons who regularly call on tobacco dealers, and its rules bar a manufacturer or importer license for a person without a warehouse and salespeople who regularly call on distributors, so a small brand should confirm with DOR which license it can get. Distributors, manufacturers and importers file a monthly return in the Georgia Tax Center (GTC) by the 10th, even with no activity. Retailers file only when they buy untaxed product, and must report it within 24 hours. Age 21 applies to all products. Vapor may be sold to consumers only face to face or through a licensed Georgia dealer's own delivery service. DOR adopted a rewrite of its tobacco rules (Chapter 560-8) in 2026.

Licenses and permits

What each type of business needs before selling into Georgia.

Tobacco Wholesaler/Distributor License (in-state or out-of-state)

Who needs it
Distributor or wholesaler, Importer, Online or remote seller
Agency
Georgia DOR Alcohol and Tobacco Division
Fee
$250 first-year registration fee; $10 annual renewal, plus $10 when the license includes vapor products (DOR says renewal for tobacco, alternative nicotine and vapor is $20). Adding vapor to an existing license before renewal costs $10.
Bond
DOR: $5,000 on an original application; on renewal, $1,000 or 1% of gross tobacco sales, whichever is greater. Two bonds: Tobacco Distributors Tax Stamp Bond and Cigar and Cigarette Distributors License Performance and Liability Bond. Statute sets a floor of $1,000 and requires a surety company authorized in Georgia.
Term
July 1 through June 30
Renewal
Renewal application must be filed at least 30 days before expiration (by May 31).

A distributor is any person, in or outside Georgia, other than a dealer, who sells or distributes tobacco in or into Georgia. DOR defines a wholesaler/distributor as one that maintains a warehouse, warehouse personnel and salespersons who regularly call on tobacco dealers. Separate license per place of business. A person may not hold a distributor license and a dealer license at the same time. Nonresident distributors must also appoint a Georgia resident agent for service and submit books to audit (O.C.G.A. 48-11-5). Application documents include SOS registration, product list, local license and warehouse lease or deed (in-state), ATT-17 personnel statement, financial affidavit, citizenship affidavit and both bonds. Out-of-state applicants must submit current Georgia Secretary of State registration, both bonds and a notarized ATT-17 personnel statement (DOR out-of-state wholesaler/distributor page). Applied for in GTC.

All products

O.C.G.A. 48-11-4, 48-11-5, 48-11-7; Ga. Comp. R. & Regs. 560-8-3-.01, .02; DOR out-of-state wholesaler/distributor page Source

Tobacco Manufacturer License (in-state or out-of-state)

Who needs it
Manufacturer outside the US, US manufacturer
Agency
Georgia DOR Alcohol and Tobacco Division
Fee
$250 first year; $20 annual renewal ($10 license plus $10 vapor)
Bond
None stated on DOR manufacturer page
Term
Date of issuance through June 30
Renewal
Renewal application at least 30 days before expiration; rule says apply before July 1.

DOR defines a manufacturer as any person who manufactures, fabricates, assembles, processes or labels a finished tobacco product. Out-of-state applicants submit a letter of good standing. DOR rule 560-8-4-.01(2)(a) says a manufacturer or importer license will not be issued to a person that does not maintain a warehouse or employ warehouse personnel and salespeople who regularly call on distributors.

All products

O.C.G.A. 48-11-4; Ga. Comp. R. & Regs. 560-8-4-.01 Source

Tobacco Importer License (in-state or out-of-state)

Who needs it
Importer
Agency
Georgia DOR Alcohol and Tobacco Division
Fee
$250 application; $20 annual renewal ($10 license plus $10 vapor)
Bond
None stated on DOR importer page
Term
July 1 through June 30
Renewal
At least 30 days before expiration

Application requires SOS registration, good standing letter, product list, local license, warehouse lease or deed, financial affidavit, ATT-17 for all officers, citizenship affidavit. DOR rule 560-8-4-.01(2)(a) says a manufacturer or importer license will not be issued to a person that does not maintain a warehouse or employ warehouse personnel and salespeople who regularly call on distributors.

All products

O.C.G.A. 48-11-4; Ga. Comp. R. & Regs. 560-8-4-.01(2)(a) Source

Tobacco Dealer/Retailer License

Who needs it
Retailer
Agency
Georgia DOR Alcohol and Tobacco Division
Fee
$10 initial; $20 if it includes vapor products. Renewal $20 ($10 license plus $10 vapor).
Bond
None
Term
12 months from date of issue; expires the last day of the month before the month of original issue
Renewal
At least 30 days before expiration. A dealer who applies on time may keep operating under the old license until DOR acts.

DOR defines a retailer as a person located within Georgia who sells tobacco products to a consumer. One license can cover tobacco, alternative nicotine and vapor. Separate license per location. Application needs a scanned local business license and notarized citizenship verification. A tobacco and vape tax account is added in GTC in case the retailer must pay excise tax.

All products

O.C.G.A. 48-11-4; Ga. Comp. R. & Regs. 560-8-2-.01 Source

Special Event Tobacco Permit

Who needs it
Retailer
Agency
Georgia DOR Alcohol and Tobacco Division
Fee
$10
Bond
None
Term
One to ten days
Renewal
Per event

For a currently licensed dealer making off-premises sales at a location other than its licensed address.

All products except wraps and leaf, vapor products, nicotine pouches

O.C.G.A. 48-11-4 Source

Vending machine registration and vending route person permit

Who needs it
Distributor or wholesaler, Retailer
Agency
Georgia DOR Alcohol and Tobacco Division
Fee
Statute: $10 per machine per year. Rule: no fee for the route person permit.
Bond
None
Term
Annual (machines); route permit ends when the distributor notifies DOR the person is no longer employed
Renewal
Annual

Vapor products may not be sold from vending machines. Machines limited to supervised or adult-only locations.

All products except wraps and leaf, vapor products, nicotine pouches

O.C.G.A. 48-11-4, 48-11-4.1, 16-12-173; Ga. Comp. R. & Regs. 560-8-5-.01 to .03 Source

Representative Permit (sales or promotional representatives)

Who needs it
Manufacturer outside the US, US manufacturer, Importer, Distributor or wholesaler
Agency
Georgia DOR Alcohol and Tobacco Division
Fee
$10 with annual renewal when registered to a Georgia manufacturer or importer; no payment or renewal when registered to a wholesaler/distributor (DOR tobacco permits page).
Bond
None
Term
Annual for manufacturer and importer representatives; for distributor representatives, until the licensee notifies DOR the person is no longer employed
Renewal
Annual for representatives of manufacturers and importers; none for representatives of wholesalers/distributors.

Representatives must be associated with a Georgia-licensed manufacturer, wholesaler/distributor or importer. Renamed from Representative License to Representative Permit in the 2026 rule update.

All products

Ga. Comp. R. & Regs. 560-8-3-.03, 560-8-4-.02 Source

Promotional Activities License

Who needs it
Manufacturer outside the US, US manufacturer, Distributor or wholesaler
Agency
Georgia DOR Alcohol and Tobacco Division
Fee
$10 per license period
Bond
None
Term
License period ending June 30
Renewal
Renewal application before July 1

Manufacturers must send invoices for all sample shipments for the prior month by the 10th.

All products

O.C.G.A. 48-11-4; Ga. Comp. R. & Regs. 560-8-4-.03, .04; 560-8-3-.11 Source

Excise taxes

Rates, what they apply to and who pays them.

Cigar excise tax (other than little cigars)

Rate
23% of wholesale cost price
Base
Wholesale cost price, exclusive of trade, cash or other discounts and promotion, advertising, display or similar allowances. DOR rule: distributor promotions must be included, not subtracted; consumer promotions are excluded.
Who pays
Licensed dealer or distributor collects on the first transaction in Georgia; the purchaser pays. A person receiving product shipped from outside Georgia who is not a distributor is deemed the distributor and owes the tax.
Effective
Current rate in force; 48-11-2 last amended eff. 1/1/2025 (sunset provision only)

No premium cigar cap or exemption. Tax must be stated separately from price. Paid by monthly return under the alternate method rather than stamps.

Premium cigarsMachine-made cigars and cigarillos

O.C.G.A. 48-11-2(a), (e), (f); Ga. Comp. R. & Regs. 560-8-1-.01(ss), 560-8-3-.06 Source

Little cigar excise tax

Rate
2.5 mills ($0.0025) per little cigar
Base
Per stick. A little cigar is any cigar weighing not more than three pounds per thousand.
Who pays
Same as cigars: first transaction in Georgia
Effective
Current rate in force

Georgia taxes little cigars separately, not at the cigarette rate.

Little cigars

O.C.G.A. 48-11-1, 48-11-2(a) Source

Loose or smokeless tobacco excise tax

Rate
10% of wholesale cost price
Base
Wholesale cost price, exclusive of discounts and allowances as for cigars. Covers granulated, plug cut, crimp cut, ready rubbed and other smoking tobacco, snuff, plug and twist, fine-cut and other chewing tobacco, shorts, scraps, clippings, cuttings and sweepings.
Who pays
First transaction in Georgia (distributor, or the receiving person if shipped in untaxed)
Effective
Current rate in force

Treatment of cigar wraps and whole leaf is not addressed expressly; see open questions.

Pipe tobaccoRoll-your-ownSmokeless

O.C.G.A. 48-11-1, 48-11-2(a) Source

Vapor products excise tax, closed system

Rate
5 cents per fluid milliliter of consumable vapor product
Base
Volume. DOR: a closed system product is a disposable container prefilled and sealed by the manufacturer, such as a pod or cartridge.
Who pays
Distributor or retail dealer on the first transaction in Georgia; the person receiving vapor shipped from outside Georgia (other than a distributor) is deemed the distributor.
Effective
January 1, 2021 (2020 Ga. Laws 483, SB 375)

Applies whether or not the liquid contains nicotine.

Vapor products

O.C.G.A. 48-11-2(a) Source

Vapor products excise tax, open system and single-use devices

Rate
7% of wholesale cost price
Base
Wholesale cost price of open-system e-liquid (bottled e-juice) and of single-use (disposable) vapor devices containing liquid at time of sale
Who pays
Same as closed system
Effective
January 1, 2021
Vapor products

O.C.G.A. 48-11-2(a) Source

Alternative nicotine products (nicotine pouches)

Rate
No rate listed
Base
n/a
Who pays
n/a

The imposition clause of 48-11-2(a) names alternative nicotine products, but none of its numbered rate paragraphs sets a rate for them. Licensing, age 21 and records rules still apply. See open questions.

Nicotine pouches

O.C.G.A. 48-11-1, 48-11-2(a) Source

Returns and reports

What gets filed, how often and when it is due.

Distributor Tobacco and Vapor Excise Tax Return

Form
ATT-24
How often
Monthly
Due
10th day of the following month; next business day if the 10th is a weekend or state holiday
Zero returns
Yes, file even with no activity
Where
Georgia Tax Center (GTC)

Reports purchases from Georgia and non-Georgia vendors, sales to Georgia distributors and retailers, military and out-of-state sales, and beginning and ending inventory, with tax-paid and non-tax-paid inventory listed separately. DOR says wholesalers, distributors, manufacturers and importers must file even with no activity. An import template is available.

All products except nicotine pouches

O.C.G.A. 48-11-10; Ga. Comp. R. & Regs. 560-8-3-.06 Source

Retailer Tobacco and Vapor Excise Tax Return

Form
ATT-24R
How often
Monthly
Due
10th day of the month after the untaxed purchase; next business day if a weekend or holiday
Zero returns
No
Where
Georgia Tax Center (GTC)

Required only when a retailer receives non-excise-tax-paid product bought outside Georgia. Schedule X lists each untaxed purchase invoice separately.

All products except nicotine pouches

O.C.G.A. 48-11-2(e), 48-11-14; Ga. Comp. R. & Regs. 560-8-2-.02 Source

Report of Non-Tax Paid Tobacco and Vapor Products

Form
ATT-67
How often
Event
Due
Within 24 hours of receipt of untaxed product
Zero returns
No
Where
Georgia Tax Center (GTC)

Includes a schedule of products with manufacturer and distributor information and Georgia license numbers where applicable. The tax itself is then paid on the ATT-24R.

All products except nicotine pouches

O.C.G.A. 48-11-8; Ga. Comp. R. & Regs. 560-8-2-.02, .03 Source

Monthly report of shipments into Georgia

Form
GTC electronic report
How often
Monthly
Due
On or before the 10th day of the month following the shipments
Where
Georgia Tax Center (GTC)

Every manufacturer, importer, distributor and dealer that ships tobacco products from outside Georgia to a Georgia distributor or dealer must report electronically in GTC.

All products

Ga. Comp. R. & Regs. 560-8-1-.08 (as amended, ATD-2026-01) Source

Report of receipt from nonresident non-manufacturer

Form
GTC electronic report
How often
Event
Due
No later than three business days after receipt
Zero returns
No
Where
Georgia Tax Center (GTC)

Applies to distributors receiving shipments from nonresidents who are not manufacturers.

All products except nicotine pouches

Ga. Comp. R. & Regs. 560-8-3-.05 Source

Sample shipment invoices

Form
Invoices
How often
Monthly
Due
By the 10th of each month for the preceding month

Manufacturers submit invoices for all sample shipments.

All products except nicotine pouches

Ga. Comp. R. & Regs. 560-8-4-.03 Source

Monthly cigarette stamping and RYO tax payment report to the Attorney General

Form
AG report
How often
Monthly
Due
Within 10 days after the end of each month
Zero returns
Yes, file even with no activity

AG: each party must report every month it holds this kind of license, even with no activity.

Roll-your-own

O.C.G.A. Title 10, Ch. 13A; AG Tobacco Manufacturer and Brand Compliance page Source

Annual tobacco product manufacturer certification

Form
AG certification
How often
Annual
Due
No later than April 30 each year
Zero returns
No

Required of manufacturers whose cigarettes (including RYO tobacco, 0.09 oz = one cigarette) are sold in Georgia. Brand list updates 30 days before adding or changing brand families.

Roll-your-own

O.C.G.A. 10-13A-2, 10-13A-3 Source

Product listings and directories

Registries a product must be on before it can be sold.

AG Directory of Compliant Tobacco Manufacturers and Brands

Who files
Manufacturer outside the US, US manufacturer, Importer, Distributor or wholesaler
Fee
None stated
Deadline
April 30 annually

Cigarette and RYO tobacco manufacturers must certify annually to be listed. It is unlawful to affix a tax stamp to, or sell, cigarettes or RYO tobacco of a manufacturer or brand family not on the directory. NPMs make quarterly escrow deposits due 30 days after quarter end.

Roll-your-own

O.C.G.A. 10-13A-3; Ga. Comp. R. & Regs. 60-1-1 Source

Product, flavor and marketing rules

Minimum age 21

Effective
Age 21 enacted 2020 (SB 375); section last amended May 10, 2021

Unlawful to sell or furnish cigarettes, tobacco products, tobacco related objects, alternative nicotine products or vapor products to anyone under 21. Sellers must check ID when there is reasonable doubt. Violation is a misdemeanor.

All products

O.C.G.A. 16-12-171 Source

Age sign

Sellers must post a sign stating that sale to individuals under 21 is prohibited by law, in letters at least one-half inch high.

All products

O.C.G.A. 16-12-172 Source

Vapor sales face to face only

Effective
January 1, 2021

Vapor products may be sold to anyone other than a licensed manufacturer, importer, distributor or dealer only in person, face to face, except deliveries by licensed dealers under 48-11-4.2. Seller must request ID showing age 21. Violation is a misdemeanor and can lead to probation, suspension or revocation of all licenses.

Vapor products

O.C.G.A. 48-11-4.1 Source

Vending machines

Tobacco vending only in places not open to the public, adult-only venues, places serving alcohol, highway rest areas, or in plain view under continuous supervision, with an age-21 warning. Vapor products may not be sold from vending machines.

All products except wraps and leaf, nicotine pouches

O.C.G.A. 16-12-173; Ga. Comp. R. & Regs. 560-8-5-.03 Source

Packages that may not be stamped or sold

Tax stamps may not be applied to packages marked for export only, altered packages, illegally imported product, or packages violating federal labeling or trademark law. Such sales are a misdemeanor and a Fair Business Practices Act violation, and the product may be seized.

Roll-your-ownSmokelessVapor products

O.C.G.A. 48-11-23.1 Source

Tax shown separately

The excise tax must be stated separately from the price.

All products except nicotine pouches

O.C.G.A. 48-11-2(f) Source

Mobile driver's licenses

Effective
November 7, 2025 (Policy Bulletin ATD-2025-02)

Retailers may accept a mobile driver's license as ID for age-restricted sales if verified with approved reader technology; screenshots or photos are not acceptable.

All products

DOR Policy Bulletin ATD-2025-02 Source

Shipping to consumers

Rules for online and other remote sales delivered to consumers.

Shipping rule

A licensed Georgia dealer may deliver tobacco products, alternative nicotine products or vapor products to an address the buyer designates. Orders must be assembled and fulfilled at the licensed premises and stay in the custody of the dealer, its employee or a qualified third party until delivered. The deliverer must be at least 21, hold a Georgia driver's license and pass a background check within the past 12 months.

All products

O.C.G.A. 48-11-4.2(a) Source

Shipping rule

At delivery the recipient must be at least 21 and show ID; the deliverer must validate the ID and get a written or electronic signature. The dealer keeps a record of the recipient's name and date of birth for at least three years.

All products

O.C.G.A. 48-11-4.2(a) Source

Shipping rule

No delivery to elementary or secondary schools (including dorms), prisons or correctional facilities, addiction treatment facilities, or lockers, mailboxes, package shipping locations or similar storage businesses. Online ordering and third-party platforms are allowed if the dealer stays merchant of record and receives payment directly. Fines up to $500 per violation and suspension of delivery authority up to 30 days per violation.

All products

O.C.G.A. 48-11-4.2(a)(9), (b), (c) Source

Shipping rule

Vapor products may not be sold to unlicensed persons other than face to face, except through licensed-dealer delivery under 48-11-4.2. Because DOR defines a retailer as located within Georgia, an out-of-state online vapor seller has no stated path to ship to Georgia consumers.

Vapor products

O.C.G.A. 48-11-4.1(a) Source

Shipping rule

When covered products are shipped from outside Georgia to anyone other than a licensed distributor, the recipient is deemed a distributor and owes the excise tax.

All products except nicotine pouches

O.C.G.A. 48-11-2(e) Source

Local rules

Local rule

DOR requires a scanned local business license with retailer, in-state distributor, importer and manufacturer license applications, so a city or county business license is a prerequisite to the state license.

DOR Tobacco Retailer and Wholesaler/Distributor license pages Source

Local rule

No Georgia statute reviewed authorizes a local tobacco or vapor excise tax, and none expressly preempts local tobacco retail licensing. See open questions.

O.C.G.A. Title 48, Ch. 11 Source

Records and audits

Records

Distributors and dealers must keep complete and accurate records of all cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products and vapor products made, bought and sold, preserved for three years. Invoices covering current inventory must be kept at the licensed location for immediate inspection; other records must be produced within two business days of notice.

O.C.G.A. 48-11-11 Source

Records

Invoices must show the name, address and tobacco license number of buyer and seller, date, invoice number, brand, type and quantity, shipment origin, and either GEORGIA EXCISE TAX PAID or PURCHASER RESPONSIBLE FOR EXCISE TAX.

Ga. Comp. R. & Regs. 560-8-1-.15 Source

Records

Manufacturers, importers, distributors and dealers keep records for three years; DOR may examine books of distributors, dealers, carriers and warehouses.

Ga. Comp. R. & Regs. 560-8-1-.06; O.C.G.A. 48-11-11 Source

Records

Multi-state distributors must store out-of-state product in a locked, separate room, cage or area to prevent commingling with Georgia product.

Ga. Comp. R. & Regs. 560-8-3-.10 Source

Records

Manufacturers certifying to the AG keep sales invoices and supporting documents for five years.

O.C.G.A. 10-13A-3 Source

Where filers get caught in Georgia

The problems we see most often, and the penalties behind them.

Zero returns still count

DOR says distributors, wholesalers, manufacturers and importers must file the monthly return even when nothing happened. A late report costs $25 for each day it is late under O.C.G.A. 48-11-10.

Untaxed product triggers a 24-hour clock

A retailer that buys untaxed product from outside Georgia is treated as the distributor for that product. It must file an ATT-67 report within 24 hours of receipt and pay the tax on an ATT-24R by the 10th of the next month.

Discounts do not lower the tax base

The 23 and 10 percent taxes apply to wholesale cost price without subtracting trade or cash discounts or promotional allowances. DOR rules say distributor promotions stay in the price.

Vapor is face to face or dealer delivery only

Georgia allows vapor sales to consumers only in person, or by delivery from a licensed Georgia dealer that meets the age check and driver rules in O.C.G.A. 48-11-4.2. Vapor may not be sold from vending machines.

Renew 30 days early, at every location

Manufacturer, importer and distributor licenses all expire June 30, and renewal must be filed at least 30 days before. Each place of business needs its own license, and one person cannot hold a dealer and distributor license at the same time.

No warehouse, no license

DOR's rules bar a manufacturer or importer license for a person without a warehouse and salespeople who regularly call on distributors, and DOR defines a wholesaler/distributor by its warehouse, warehouse staff and salespeople calling on dealers. A small brand without that footprint should confirm with DOR which license, if any, it can hold.

Penalties

Penalty

Late monthly report: $25 per day after the due date until filed.

O.C.G.A. 48-11-10(c) Source

Penalty

Deficiency found on examination: penalty of 10% of the deficiency; 50% if fraud with intent to evade.

O.C.G.A. 48-11-12 Source

Penalty

Failing to register or report untaxed acquisitions: penalty of $25 to $250 in addition to the tax.

O.C.G.A. 48-11-14 Source

Penalty

Possessing untaxed product with intent to evade is a misdemeanor; selling cigars, smokeless, alternative nicotine or vapor products without the tax paid is a felony (1 to 10 years).

O.C.G.A. 48-11-25 Source

Penalty

Willfully failing to file a required report, or filing a false one, is a misdemeanor of a high and aggravated nature, fine up to $1,000 per offense.

O.C.G.A. 48-11-26 Source

Penalty

DOR may suspend or refuse to renew a license for any violation of Chapter 48-11 or Title 10 Chapters 13 and 13A, and revoke after notice and hearing. Untaxed product is contraband subject to seizure. Unpaid tax is a lien on property.

O.C.G.A. 48-11-6, 48-11-9, 48-11-17 Source

Recent changes

Adopted 2026; exact effective date not confirmed

DOR adopted a rewrite of its tobacco rules, Chapter 560-8 (Notices ATD-2026-01 to -07): adds vapor and alternative nicotine products throughout, adds the $10 vapor fee to rules, moves notices and reports to GTC, renames representative licenses to permits, bars vapor from vending machines, confirms distributor promotions stay in wholesale cost price, and repeals Subject 560-8-7. Hearing was March 18, 2026.

DOR Notices ATD-2026-01 through ATD-2026-07 Source

November 7, 2025

Retailers may accept mobile driver's licenses for age verification (Policy Bulletin ATD-2025-02).

ATD-2025-02 Source

January 1, 2025

HB 1181 (2024 Ga. Laws 598) set a December 31, 2029 sunset for the Georgia War Veterans Home excise tax exemption. No rate changes.

O.C.G.A. 48-11-2(c) Source

2025, 2026 sessions

DOR's 2025 and 2026 summaries of enacted legislation list no bills affecting tobacco, vapor or nicotine taxes or licensing.

DOR Legislation Summaries Source

Agencies and online portals

Keep a record of every Georgia account and who controls it. Clients can track these in the portal.

Georgia Department of Revenue, Alcohol and Tobacco Division

Handles
Issues tobacco, alternative nicotine and vapor licenses and permits; collects excise tax; receives monthly returns, untaxed-product reports and shipment reports; enforces Chapter 48-11 and age-21 sales rules.
Online
Georgia Tax Center (GTC), https://gtc.dor.ga.gov

Source

Georgia Office of the Attorney General

Handles
Maintains the Directory of Compliant Tobacco Manufacturers and Brands (cigarettes and RYO tobacco), receives annual manufacturer certifications and monthly stamping and RYO tax payment reports from distributors, and administers NPM escrow.

Source

Georgia Secretary of State, Rules and Regulations

Handles
Publishes the official Georgia Administrative Code, including DOR tobacco rules in Chapter 560-8 and AG escrow rules in 60-1-1.

Source

How HNM Compliance handles Georgia

We track every Georgia deadline your products trigger, prepare each filing from your data, send it for your approval and file it. Your footprint review confirms which of these apply to you before anything is scheduled. Every engagement is quoted in writing before work begins, and government fees, taxes and bonds are passed through at cost.

EssentialLicense and permit tracking, renewals prepared and filed, calendar, reminders and portal.
StandardEverything in Essential, plus the state's recurring tobacco, vapor or nicotine excise tax return. Includes up to 50 active SKUs per state.
PACT Act monthly reportingFor roll-your-own, smokeless, vapor and covered nicotine products shipped across state lines.
Product listing setupInitial vapor directory certification or California UTL submission, including SKUs added later.
Product listing maintenanceKeeps vapor directory and California UTL listings current, including annual recertifications.
Catch-up filingBack returns or reports owed before service began.
Agency notice handlingGathering records, correcting and resubmitting a filing.
New license or permit applicationState fees and bonds separate.

Request a quote for Georgia

See all services · TTB permit applications and amendments: ask for a quote

Sources

Checked September 28, 2026. Rates, fees and deadlines change; we recheck them before scheduling your filings. This guide is general information, not legal or tax advice.

  1. O.C.G.A. 48-11-4, 48-11-5, 48-11-7; Ga. Comp. R. & Regs. 560-8-3-.01, .02; DOR out-of-state wholesaler/distributor page: dor.georgia.gov/tobacco-wholesalerdistributor-out-state
  2. O.C.G.A. 48-11-4; Ga. Comp. R. & Regs. 560-8-4-.01: dor.georgia.gov/tobacco-manufacturer-out-state
  3. O.C.G.A. 48-11-4; Ga. Comp. R. & Regs. 560-8-4-.01(2)(a): dor.georgia.gov/tobacco-importer-out-state
  4. O.C.G.A. 48-11-4; Ga. Comp. R. & Regs. 560-8-2-.01: dor.georgia.gov/tobacco-retailer
  5. O.C.G.A. 48-11-4: dor.georgia.gov/special-event-tobacco-permit
  6. O.C.G.A. 48-11-4, 48-11-4.1, 16-12-173; Ga. Comp. R. & Regs. 560-8-5-.01 to .03: dor.georgia.gov/document/document/atd-2026-05-regulation-packet-redlin
  7. Ga. Comp. R. & Regs. 560-8-3-.03, 560-8-4-.02: dor.georgia.gov/alcohol-tobacco/applying-tobacco-licenses-permits/toba
  8. O.C.G.A. 48-11-4; Ga. Comp. R. & Regs. 560-8-4-.03, .04; 560-8-3-.11: dor.georgia.gov/document/document/atd-2026-04-regulation-packet-redlin
  9. O.C.G.A. 48-11-2(a), (e), (f); Ga. Comp. R. & Regs. 560-8-1-.01(ss), 560-8-3-.06: law.justia.com/codes/georgia/title-48/chapter-11/section-48-11-2/
  10. O.C.G.A. 48-11-1, 48-11-2(a): dor.georgia.gov/alcohol-tobacco/alcohol-tobacco-excise-tax/tobacco-exc
  11. O.C.G.A. 48-11-2(a): dor.georgia.gov/tobacco-products-alternative-nicotine-products-and-vap
  12. O.C.G.A. 48-11-10; Ga. Comp. R. & Regs. 560-8-3-.06: dor.georgia.gov/document/document/how-file-att-24-distributor-tobacco-
  13. O.C.G.A. 48-11-2(e), 48-11-14; Ga. Comp. R. & Regs. 560-8-2-.02: dor.georgia.gov/document/document/how-file-att-24r-retailer-tobacco-re
  14. O.C.G.A. 48-11-8; Ga. Comp. R. & Regs. 560-8-2-.02, .03: dor.georgia.gov/how-file-att-67-report-non-tax-paid-tobacco-and-vapor-
  15. Ga. Comp. R. & Regs. 560-8-1-.08 (as amended, ATD-2026-01): dor.georgia.gov/document/document/atd-2026-01-regulation-packet-redlin
  16. Ga. Comp. R. & Regs. 560-8-3-.05: dor.georgia.gov/document/document/atd-2026-03-regulation-packet-redlin
  17. O.C.G.A. Title 10, Ch. 13A; AG Tobacco Manufacturer and Brand Compliance page: law.georgia.gov/key-issues/consumer-protection/tobacco-manufacturer-an
  18. O.C.G.A. 16-12-172: law.justia.com/codes/georgia/title-16/chapter-12/article-7/section-16-
  19. O.C.G.A. 48-11-4.1: law.justia.com/codes/georgia/title-48/chapter-11/section-48-11-4-1/
  20. O.C.G.A. 16-12-173; Ga. Comp. R. & Regs. 560-8-5-.03: law.justia.com/codes/georgia/title-16/chapter-12/article-7/section-16-
  21. O.C.G.A. 48-11-23.1: law.justia.com/codes/georgia/title-48/chapter-11/section-48-11-23-1/
  22. DOR Policy Bulletin ATD-2025-02: dor.georgia.gov/retailers-may-accept-mdls
  23. O.C.G.A. 48-11-4.2(a): law.justia.com/codes/georgia/title-48/chapter-11/section-48-11-4-2/
  24. O.C.G.A. Title 48, Ch. 11: law.justia.com/codes/georgia/title-48/chapter-11/
  25. O.C.G.A. 48-11-11: law.justia.com/codes/georgia/title-48/chapter-11/section-48-11-11/
  26. O.C.G.A. 10-13A-3: law.justia.com/codes/georgia/title-10/chapter-13a/section-10-13a-3/
  27. O.C.G.A. 48-11-10(c): law.justia.com/codes/georgia/title-48/chapter-11/section-48-11-10/
  28. O.C.G.A. 48-11-12: law.justia.com/codes/georgia/title-48/chapter-11/section-48-11-12/
  29. O.C.G.A. 48-11-14: law.justia.com/codes/georgia/title-48/chapter-11/section-48-11-14/
  30. O.C.G.A. 48-11-25: law.justia.com/codes/georgia/title-48/chapter-11/section-48-11-25/
  31. O.C.G.A. 48-11-26: law.justia.com/codes/georgia/title-48/chapter-11/section-48-11-26/
  32. O.C.G.A. 48-11-6, 48-11-9, 48-11-17: law.justia.com/codes/georgia/title-48/chapter-11/section-48-11-6/
  33. DOR Notices ATD-2026-01 through ATD-2026-07: dor.georgia.gov/alcohol-tobacco-1/alcohol-tobacco-regulations
  34. O.C.G.A. 48-11-2(c): dor.georgia.gov/document/document/2024-legislation/download
  35. DOR Legislation Summaries: dor.georgia.gov/legislation-summaries

See exactly what you owe in Georgia.

A footprint review maps every license, return, report and listing your products trigger, with a deadline calendar you keep either way.

Request a quote