2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 11 - CIGAR, CIGARETTE AND LOOSE OR SMOKELESS TOBACCO TAXES (§§ 48-11-1 — 48-11-30) › Section 48-11-5 - Licensing of nonresident distributors; authorized use of stamps or metering machine; bond; amount; examination of records; service on agent; applicability of chapter to nonresident distributors; reports of shipments

(a)
(1)
If the commissioner finds that the collection of the tax imposed by this chapter would be facilitated by such action, the commissioner may authorize any person residing or located outside this state who is engaged in the business of manufacturing cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products or any person residing or located outside this state who ships cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products into this state for sale to licensed dealers in this state to be licensed as a distributor and, after the person complies with the commissioner's requirements, to affix or cause to be affixed the stamps required by this chapter on behalf of the purchasers of the cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products who would otherwise be taxable for the cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, and vapor products. The commissioner may sell tax stamps to an authorized person or may authorize the use of a metering machine by the person as provided in Code Section
48-11-3
.
(2)
The commissioner shall require a bond of a nonresident distributor satisfactory to the commissioner and in an amount of not less than $1,000.00, conditioned upon the payment of the tax and compliance with any other requirements specified by the commissioner. As a condition of authorization as provided in this Code section, a nonresident distributor shall agree to submit the distributor's books, accounts, and records for examination by the commissioner or the commissioner's duly authorized agent during reasonable business hours and shall appoint in writing an agent who resides in this state for the purpose of service. Service upon an agent shall be sufficient service upon the nonresident distributor and made by leaving a duly attested copy of the process with the agent. When legal process against any nonresident distributor is served upon the agent, the agent shall notify the nonresident distributor in the manner specified in Code Section
40-12-2
.
(3)
Upon the grant of authorization as provided in this subsection and except as may otherwise be determined by the commissioner, a nonresident distributor shall become a licensed distributor within the meaning of this chapter and shall be subject to all provisions of this chapter applicable to licensed distributors.
(b)
Every nonresident manufacturer, importer, or distributor of cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products making shipments of cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products by common carrier or otherwise for their own account or for the account of others to distributors or dealers of cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products located within this state shall make reports of the shipments when and as required by rules and regulations of the commissioner.
Amended by 2020 Ga. Laws 483,§ 2, eff. 1/1/2021.
Amended by 2017 Ga. Laws 275,§ 48, eff. 5/9/2017.
Amended by 2004 Ga. Laws 484, § 3, eff. 5/13/2004.
Amended by 2003 Ga. Laws 343, § 22, eff. 7/1/2003.