Ga. Comp. R. & Regs. r. 560-8-3-.06 — Alternate Method of Tax for Loose Tobacco, Smokeless Tobacco, Cigars, and Little Cigars - Distributor

(1) Taxes on loose tobacco, smokeless tobacco, cigars, and little cigars shall not be paid by affixing tax stamps thereon, but by filing monthly reports on all loose tobacco, smokeless tobacco, and cigars received, purchased, possessed, consumed, handled, distributed, or used within this state during such period. (2) Distributors and persons deemed to be distributors pursuant to O.C.G.A. § 48-11-2 shall file monthly reports on a form provided by the commissioner on or before the tenth day of each month. (3) The report shall contain: (a) The number of cigars, containers of loose tobacco or smokeless tobacco purchased or received during the report period. (b) The wholesale cost price of all loose tobacco, smokeless tobacco, and cigars purchased or received during the report period. (4) The report must be accompanied by a certified check, cashier's check, or money order for the total payment of the tax due. (5) The amount of tax due shall be computed on the actual sale or consumption of the tobacco product within the state of Georgia and shall be payable when the tobacco product leave the control of the distributor for sale or consumption of the tobacco product within the state of Georgia. Cite as Ga. Comp. R. & Regs. R. 560-8-3-.06 Authority: O.C.G.A. Secs. 48-11-3 , 48-11-8 , 48-11-12 . History. Original Rule entitled "Failure to Report; Failure to Remit; Penalty; Extension; Interest" adopted. F. Dec. 30, 1975; eff. Jan. 19, 1976. Repealed: F. May 5, 1982; eff. May 25, 1982. Amended: New Rule entitled "Alternate Method of Tax for Loose Tobacco, Smokeless Tobacco, Cigars, and Little Cigars - Distributor" adopted. F. Sept. 26, 2007; eff. Oct. 16, 2007.