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(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. History. Ga. L. 1955, p. 268, § 6; Ga. L. 1960, p. 125, § 4; Code 1933, § 91A-5505, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1982, p. 3, § 48; Ga. L. 2003, p. 665, § 22; Ga. L. 2004, p. 384, § 3; Ga. L. 2017, p. 774, § 48/HB 323; Ga. L. 2020, p. 257, § 2/SB 375. The 2020 amendment, effective January 1, 2021, three times in paragraph (a)(1) and three times in subsection (b), inserted “, alternative nicotine products, or vapor products,” and deleted “or” preceding “loose”; and, near the end of the first sentence of paragraph (a)(1), deleted “and” preceding “loose” and added “, alternative nicotine products, and vapor products”. 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.’ ” RESEARCH REFERENCES Am. Jur. 2d. 51 Am. Jur. 2d, Licenses and Permits, §§ 21, 34. C.J.S. 53 C.J.S., Licenses, § 67 et seq.