Ga. Comp. R. & Regs. r. 560-8-1-.07 — Computation of Tax for Loose Tobacco, Smokeless Tobacco, Cigars - General

In using the alternate method for computing the tax on loose tobacco, smokeless tobacco, and cigars, any costs incurred for "consumer promotions" shall not be included in the calculation of the wholesale cost price. Wholesale Cost Price shall include all "distributor promotions." Cite as Ga. Comp. R. & Regs. R. 560-8-1-.07 Authority: O.C.G.A. Secs. 48-2-12 , 48-11-2 , 48-11-3 . History. Original Rule entitled "Computation of Tax for Loose Tobacco, Smokeless Tobacco, Cigars, Little Cigars" adopted as ER. 560-8-1-0.22-.07. F. and eff. May 10, 2007, the date of adoption. Amended: ER. 560-8-1-0.25-.07 entitled "Computation of Tax for Loose Tobacco, Smokeless Tobacco, Cigars" adopted. F. and eff. September 7, 2007, the date of adoption. Amended: Permanent Rule entitled "Computation of Tax for Loose Tobacco, Smokeless Tobacco, Cigars - General" adopted. F. Sept. 26, 2007; eff. Oct. 16, 2007.