Georgia Code
Chapter 11 - Taxes on Tobacco and Vaping Products
§ 48-11-4. Licensing of Persons Engaged in Tobacco and Vaping Business; Initial and Annual Fees; Suspension and Revocation; Registration and Inspection of Vending Machines; Bond by Distributor; Jurisdiction; Licensing of Promotional Activities

(a.1) The commissioner may require a separate license for each business activity and product for which a license is required under this chapter. Alternatively, the commissioner may issue a single license allowing the license holder to act as dealer, distributor, importer, or manufacturer, or a combination thereof as to cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products, or any combination thereof, at a location; provided, however, that the total licensing fee paid for the location shall be the same, whether the commissioner requires multiple licenses or issues a single license except for an additional $10.00 fee upon first issuance and each annual renewal of any manufacturer’s, importer’s, distributor’s, or dealer’s license for vapor products; provided, further, that the commissioner may permit or limit the business or activities of a license holder as to any product or products for which a license is required under this chapter without issuing a new license or requiring a new application.
(a.2) The commissioner shall maintain at all times information for each location for which any license has been issued under this chapter whether the license holder is authorized to engage in business as a dealer, distributor, importer, or manufacturer, or a combination thereof, and whether cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products, or any combination thereof, have been authorized at such location.
History. Ga. L. 1955, p. 268, § 5; Ga. L. 1960, p. 125, § 3; Code 1933, § 91A-5504, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1980, p. 10, § 37; Ga. L. 1993, p. 343, § 6; Ga. L. 2003, p. 665, § 21; Ga. L. 2004, p. 384, § 2; Ga. L. 2005, p. 60, § 48/HB 95; Ga. L. 2012, p. 831, § 3/HB 1071; Ga. L. 2013, p. 141, § 48/HB 79; Ga. L. 2015, p. 932, § 1/HB 312; Ga. L. 2016, p. 528, § 4/HB 899; Ga. L. 2017, p. 774, § 48/HB 323; Ga. L. 2020, p. 257, § 2/SB 375; Ga. L. 2020, p. 473, § 1/SB 144; Ga. L. 2021, p. 922, § 48/HB 497.
The 2020 amendments. —
The first 2020 amendment, effective January 1, 2021, inserted “, alternative nicotine products, or vapor products,” and deleted “or” preceding “loose or smokeless tobacco” in subsection (a) and twice in subsection (f); added subsections (a.1) and (a.2); and, in paragraph (c)(1), added “except for an additional $10.00 fee per year for those licenses that include vapor products” at the end of the first sentence, substituted “first-year registration fee” for “first year registration fee” and inserted “, provided that there shall be only a first-year registration fee of $10.00 upon first issuance of each manufacturer’s, importer’s, distributor’s, or dealer’s license for vapor products to a person that currently holds such a license for tobacco products”. The second 2020 amendment, effective July 29, 2020, added paragraph (c)(5).
The 2021 amendment, effective May 10, 2021, part of an Act to revise, modernize, and correct the Code, revised punctuation in the middle of the last sentence of paragraph (c)(5).
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.’

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