GA Code § 48-11-4.2 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 11 - Taxes on Tobacco and Vaping Products|§ 48-11-4.2. Requirements for Sales and Deliveries of Tobacco Products, Alternative Nicotine Products, or Vapor Products; Powers of Special Agents or Enforcement Officers; Rules and Regulations; Penalties for Violations

  Any licensed dealer may deliver to an address designated by an individual making a purchase of tobacco products, alternative nicotine products, or vapor products lawfully sold to and purchased by such individual for personal use and not for resale, subject to the following terms and conditions:   The individual making the purchase shall, prior to ordering and purchasing tobacco products, alternative nicotine products, or vapor products for delivery, establish an account maintained by the licensed dealer that shall be available for inspection by the department;   The licensed dealer or the employee shall process all payments made by the individual making the purchase from the licensed dealer;   The licensed dealer, employee, or third party shall assemble, package, and fulfill each order at the licensed premises of the licensed dealer. Once any tobacco product, alternative nicotine product, or vapor product that is part of an order leaves the licensed premises of the licensed dealer, such product shall remain in the possession of the licensed dealer, the employee, or the third party who is to make the delivery and shall not be transferred to any other person until the time of delivery;   The delivery shall be made by the licensed dealer, employee, or third party who:   Is at least 21 years of age;   Has a valid Georgia driver's license;   Has undergone within the last 12 months a background check that includes a local and national criminal history and driving record and:   Has not had more than three moving violations in the prior three-year period;   Has not had a major traffic violation, as such term is defined in Code Section 40-5-142, in the prior three-year period;   Has not been convicted within the past seven years of driving under the influence of drugs or alcohol;   Has not been convicted at any time of fraud, a sexual offense, the use of a motor vehicle to commit a felony, a crime involving property damage, a crime involving theft, a crime involving an act of violence, or a crime involving an act of terror; and   Does not have a match on the National Sex Offender Registry data base;     Shall not possess or handle as part of or during the delivery forms of compensation that are used to purchase or transact the sale of tobacco products, alternative nicotine products, or vapor products; and   Does not receive compensation based upon whether an attempted delivery results in a completed transaction;     The delivery shall be made by the licensed dealer, employee, or third party to an individual who is at least 21 years of age and presents proper identification verifying the age of such individual;   At the time of the delivery, the licensed dealer, employee, or third party shall verify the identity and age of the individual accepting delivery by validating the proper identification of the individual accepting delivery and obtaining his or her signature on a written or electronic acknowledgment of receipt of the order and certification of legal age to purchase tobacco products, alternative nicotine products, or vapor products. The licensed dealer, employee, or third party shall scan or otherwise verify the proper identification of the individual accepting delivery and shall retain a record of such individual's name and date of birth that shall be available for inspection upon request for a minimum of three years;   The licensed dealer, employee, or third party conducting the delivery shall not make the delivery if:   No individual is at the address to accept delivery; or   The individual attempting to accept the delivery:   Is less than 21 years of age;   Fails to produce proper identification verifying his or her age; or   Fails to provide a signature that matches such proper identification;       All deliveries shall be inspected at the time of delivery by the individual accepting such delivery. The transaction shall be deemed complete upon acceptance of the delivery of the tobacco products, alternative nicotine products, or vapor products, and all sales shall be final; and   No delivery shall knowingly be made to any address or to any property that is part of:   Any public or private elementary or secondary school, including without limitation any dormitory, housing, or common space located on the campus thereof;   Any prison, reformatory, or other correctional facility;   Any addiction or substance abuse facility; or   Any locker, mailbox, package shipping location, or similar service or storage facility or business.       A licensed dealer may use electronic means to market, receive, and process orders placed by individuals who are at least 21 years of age for tobacco products, alternative nicotine products, or vapor products it is licensed to sell, provided that any such orders shall be delivered in accordance with subsection (a) of this Code section.   A licensed dealer may market, receive, and process orders for tobacco products, alternative nicotine products, or vapor products it is licensed to sell placed by individuals who are at least 21 years of age using electronic means owned, operated, or maintained by a third party, provided that any such order shall be delivered in accordance with subsection (a) of this Code section and that:   The licensed dealer shall maintain control and responsibility over the sales transaction and the transfer of the physical possession of tobacco products, alternative nicotine products, or vapor products to the employee or third party conducting the delivery;   The licensed dealer shall retain discretion to elect whether to accept and complete an order or to reject an order;   The transaction shall take place between the individual placing the order and the licensed dealer and the licensed dealer shall appear as the merchant of record at the time of purchase and at the time of receipt of the delivery;   Any credit or debit card information provided by the individual placing the order to a third party for the purpose of the transaction with the licensed dealer shall be automatically directed to the licensed dealer;   The licensed dealer who accepts the order shall receive the payment that is made by the individual making the purchase with such licensed dealer; and   The delivery of tobacco products, alternative nicotine products, or vapor products to the individual who placed the order shall be made by the licensed dealer, employee, or third party as provided for in paragraphs (4) through (9) of subsection (a) of this Code section.     Persons appointed by the commissioner as special agents or enforcement officers of the department shall, in addition to the powers and duties provided for in this chapter, have the power to inspect, without a warrant, in a lawful manner any premises of the licensed dealer or any vehicle being used by the licensed dealer, employee, or third party to make a delivery under this Code section for the purpose of:   Determining if any provision of this Code section or any rule or regulation promulgated under its authority is being violated; or   Securing evidence as may be needed for an administrative proceedings action, as provided in this Code section or any other provision of this chapter.     The commissioner shall be authorized to promulgate and enforce such rules and regulations as he or she may deem necessary to carry out or effectuate the provisions of this Code section, including, but not limited to, rules and regulations governing the training of individuals making deliveries.   In addition to the commissioner's power to suspend, revoke, or cancel licenses issued pursuant to this chapter, upon a violation of any provision of this Code section or any rule or regulation promulgated thereunder, the commissioner shall have the power to impose a fine not to exceed $500.00 for each violation and may suspend for up to 30 days for each violation the authorization provided by this Code section for the licensed dealer to deliver tobacco products, alternative nicotine products, or vapor products or to use an employee or third party to deliver such products. Any violation committed by an employee or a third party shall be attributed to and deemed to be an act taken by the licensed dealer for purposes of this Code section. A licensed dealer, employee, and third party may each be fined for the same violation. Nothing in this subsection shall be construed to allow the commissioner to suspend or terminate the authorization of a licensed dealer to sell tobacco products, alternative nicotine products, or vapor products on the licensed premises as a result of a violation of this Code section by a third party.   The penalties provided for in this Code section shall be in addition to any criminal penalties that may otherwise be provided by law.     (Code 1981, §48-11-4.2, enacted by Ga. L. 2020, p. 257, § 2/SB 375.)    Effective date.  - This Code section became effective January 1, 2021.