Tax on persons having tobacco or vaping products on which tax under Code Section 48-11-2 not paid; rate; exemptions.

(b) This Code section shall not apply to:

(1) Cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products in the hands of a licensed distributor or dealer;

(2) Cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products in the possession of a common carrier complying with Code Section 48-11-22 or delivery being made pursuant to Code Section 48-11-4.2;

(3) Cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products stored in a public warehouse;

(4) Cigarettes or little cigars in an amount not exceeding 200 cigarettes or little cigars which have been brought into this state on the person;

(5) Cigars in an amount not exceeding 20 cigars which have been brought into this state on the person;

(6) Loose or smokeless tobacco in an amount not exceeding six containers which has been brought into this state on the person;

(7) Alternative nicotine products in an amount not exceeding six containers which have been brought into this state on the person;

(8) Consumable vapor products in an amount not exceeding 50 milliliters which have been brought into this state on the person; or

(9) Up to five vapor devices which have been brought into this state on the person. History. Ga. L. 1955, p. 268, § 14; Code 1933, § 91A-5513, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2003, p. 665, § 28; Ga. L. 2012, p. 831, § 6/HB 1071; Ga. L. 2017, p. 774, § 48/HB 323; Ga. L. 2020, p. 257, § 2/SB 375. The 2020 amendment, effective January 1, 2021, in subsection (a), deleted “and” preceding “loose” twice and inserted “, alternative nicotine products, and vapor products” twice; in subsection (b), deleted “or” preceding “loose” three times, inserted “, alternative nicotine products or vapor products” three times; in paragraph (b)(2), inserted “common” and added “or delivery made pursuant to Code Section 48-11-4.2”; deleted “or” at the end of paragraph (b)(5); substituted a semicolon for a period at the end of paragraph (b)(6); and added paragraphs (b)(7) through (b)(9). Editor’s notes. Ga. L. 2003, p. 665, § 1, not codified by the General Assembly, provides that: “This Act shall be known and may be cited as the ‘State and Local Tax Revision Act of 2003.’ ”