Prohibition of sale or possession of unstamped tobacco or vaping products; distributors to affix stamps or otherwise pay tax; payment of tax only once; reports.

(b) Each distributor at the location for which such distributor’s license is issued and in the manner specified by the commissioner shall affix the stamps required by this Code section to each individual package of cigarettes sold or distributed by such distributor, except as prohibited by Code Section 10-13A-5. Each distributor shall comply with the commissioner’s regulations for the payment of the tax on cigars, loose or smokeless tobacco, alternative nicotine products, or vapor products as provided in Code Section 48-11-3 or shall affix to each container of cigars or loose or smokeless tobacco sold by such distributor or from which such distributor sells cigars or loose or smokeless tobacco the stamps required by this chapter. The stamps may be affixed or the tax under the alternate method may be paid by a distributor at any time before the cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products are transferred out of such distributor’s possession.

(c) It is the intent of this chapter that the tax imposed by this chapter be paid only once and that, if the distributor acquires stamped cigarettes, tax-paid cigars, stamped cigars, stamped loose or smokeless tobacco, tax-paid loose or smokeless tobacco, tax-paid alternative nicotine products, or tax-paid vapor products, such distributor is not required to affix additional stamps or provide other evidence of payment of the tax.

(d) Every dealer who comes into possession of cigars, cigarettes, or loose or smokeless tobacco not bearing proper tax stamps or other evidence of the tax imposed by this chapter shall report the cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products to the commissioner prior to displaying, selling, using, or otherwise disposing of the cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, and vapor products. After a report, the commissioner shall authorize a licensed distributor to affix the proper stamps to the cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products or, in the case of cigars, loose or smokeless tobacco, alternative nicotine products, or vapor products, authorize the dealer to remit the tax by the alternate method promulgated by the commissioner in accordance with Code Section 48-11-3. A licensed distributor shall affix the stamps or comply with the alternate regulations when presented a permit for such action issued by the commissioner. A licensed distributor shall stamp cigarettes or comply with the alternate method provided in this chapter with respect to cigars, loose or smokeless tobacco, alternative nicotine products, or vapor products, other than such distributor’s own, only when authorized by the permit issued by the commissioner.

(e) No wholesale or retail distributor or wholesale or retail dealer shall accept deliveries of unstamped cigarettes or loose or smokeless tobacco or nontax-paid cigars, nontax-paid loose or smokeless tobacco, nontax-paid alternative nicotine products, or nontax-paid vapor products which are shipped to such distributor or acquired by such distributor at any place within this state except as authorized and provided in this Code section. All cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, and vapor products shall be examined by the distributor or dealer on receipt, and the distributor shall immediately report the cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products to the commissioner as provided in subsection (d) of this Code section.

(f) The commissioner may prescribe the charges which may be made by a distributor to any person for the services of the distributor as provided in this chapter in affixing the tax stamps to each individual package of cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products and may prescribe the charges which may be made by a distributor in complying with the commissioner’s alternate regulations for the collection of the tax on cigars and little cigars or loose or smokeless tobacco.

(g) This Code section shall not apply to unstamped cigars, little cigars, loose or smokeless tobacco, alternative nicotine products, or vapor products upon which the tax has been paid in accordance with the alternate regulations promulgated by the commissioner under Code Section 48-11-3. History. Ga. L. 1955, p. 268, § 9; Ga. L. 1960, p. 125, §§ 5, 6; Ga. L. 1967, p. 563, § 6; Ga. L. 1969, p. 710, § 1; Code 1933, § 91A-5508, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2003, p. 665, § 23; Ga. L. 2003, p. 829, § 2; Ga. L. 2017, p. 774, § 48/HB 323; Ga. L. 2020, p. 257, § 2/SB 375. The 2020 amendment, effective January 1, 2021, inserted “, alternative nicotine products, or vapor products” and deleted “and” or “or” preceding “loose or smokeless tobacco” throughout this Code section; substituted “are transferred” for “is transferred” in the last sentence of subsection (b); inserted “tax-paid alternative nicotine products, or tax-paid vapor products,” in subsection (c); inserted “nontax-paid alternative nicotine products, or nontax-paid vapor products” in subsection (e) and substituted “cigars, little cigars,” for “cigars and little cigars” in subsection (g). Code Commission notes. Pursuant to Code Section 28-9-5, in 2003, paragraph (a)(3) as added by Ga. L. 2003, p. 829, § 2 was redesignated as paragraph (a)(4), and “or her” and “or she” was deleted wherever added in subsection (b). 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.’ ” Law reviews. For note on the 2003 amendment to this Code section, see 20 Georgia St. U.L. Rev. 51 (2003). RESEARCH REFERENCES Am. Jur. 2d. 71 Am. Jur. 2d, State and Local Taxation, §§ 434, 439.