Tobacco Manufacturer and Brand Compliance
It is unlawful for any person to affix a tax stamp to a package or other container of cigarettes (or RYO tobacco) of a tobacco product manufacturer or brand family that is not included in the list below, or to sell, offer to sell, or possess with intent to sell, in this state, cigarettes (or RYO tobacco) of a tobacco product manufacturer or brand family not included in the list below.
Beginning January 1, 2010, it is also unlawful to offer for sale in the State of Georgia any cigarette that is not compliant with the Georgia Fire Safety Standard and Firefighter Protection Act unless the cigarettes were in inventory and taxes paid prior to January 1, 2010.
1.
Directory
of Compliant Tobacco Manufacturers and Brands (applies to cigarettes and RYO tobacco only)
2. Information for Distributors/Wholesalers of Cigarette and RYO Tobacco Products
Any party that holds a "Wholesale-Tobacco, Alternative Nicotine, or Vapor Products" license from the Georgia Department of Revenue must report Georgia cigarette by stamping and RYO tax payment activity to the Attorney General within ten (10) days after the end of each month beginning in the first month in which the party receives its license. Each party is required to submit a report for every month that it holds this kind of license even if it did not stamp any cigarettes or pay taxes on RYO during the month.
Reporting will now be through the Attorney General’s reporting portal. This portal registration and reporting is in lieu of paper reporting to the Attorney General on Form AG-01 – Wholesaler’s Monthly Report of Non-Participating and Participating Manufacturer’s Cigarettes. The Attorney General will no longer accept paper AG-01 reports. Reporting to the Attorney General is in addition to any required by the Georgia Department of Revenue.
To register as a NEW 2024 tobacco portal user, go to the Distributor User Registration page. If you have already registered for 2023, your account is already in the system and you may login using the links below.
In order to submit a report for any month in 2024, click HERE.
In order to submit a report for any month in 2023, click HERE.
In order to submit a report for any month in 2022, click HERE.
For further portal information and instructions:
User
Instructions for Distributor Portal
FAQs
for Distributor Portal
3. Information for Non-Participating (NPM) Tobacco Product Manufacturers
A. Non-Participating Manufacturer Yearly Certification for 2023/2024: MUST BE COMPLETED BY TUESDAY, APRIL 30, 2024.
O.C.G.A. §§ 10-13-1, et seq. and 10-13A-1, et seq. require all NPMs whose brands are sold in Georgia to file a certification form in order to certify that they are compliant with Georgia law, provide additional information, and in order to list their brand families on the Georgia Directory of Compliant Manufacturers and Brands.
All NPMs must register to access the tobacco portal. If you are a NEW 2024 tobacco portal user, to register, click HERE. If you have already registered for 2023, your account is already in the system and you may login using your credentials.
2023/2024 Yearly Certification steps:
1. Log in to Portal HERE.
2. Click "QTR/YR ESCROW" in top right of page, to verify and update escrow and deposit information.
3. Review total sales and deposit information submitted and make any necessary corrections and/or changes to quarterly reports. Click “View Details” to submit any additional documentation.
4. Due to an increase in the per stick escrow payment due for 2023 sales (based on the inflation adjustment) from 0.0420119 to 0.0434202, the calculated escrow due amounts may show an additional escrow amount owed. Make the additional deposit to your bank and then make necessary changes to line to show the total amount deposited. Click “VIEW Details” to make changes to amounts deposited and to submit bank deposit information in the "Addtl Documentation" field.
5. Next, click “NPM CERT” in top right of page. Follow the directions on that page to complete and submit additional required information and forms. Forms may be found below in section 5.
6. Send additional copy of all documents to Georgia Department of Revenue by email to [email protected]
B. 2024 NPM Quarterly Escrow Reporting, click HERE: Quarterly payments are due 30 days after the end of the quarter. Reporting must be completed by the 10th of the following month.
C. 2023 NPM Quarterly Escrow Reporting, click HERE: Quarterly payments are due 30 days after the end of the quarter. Reporting must be completed by the 10th of the following month.
D. For further portal information and instructions:
User
Instructions for Manufacturer Reporting Portal
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4. Information for Participating (PM) Tobacco Product Manufacturers
Participating Manufacturer Yearly Certification for 2023/2024: MUST BE COMPLETED BY TUESDAY, APRIL 30, 2024
O.C.G.A. §§ 10-13-1, et seq. and 10-13A-1, et seq. require all PMs whose brands are sold in Georgia to file a certification form in order to certify that they are compliant with Georgia law, provide additional information, and in order to list their brand families on the Georgia Directory of Compliant Manufacturers and Brands.
A. All PMs must register as a tobacco portal user, to register, click HERE. If you have previously registered for 2023, your account should be in the system and you can report using the link below.
B. 2023/2024 Yearly Certification steps:
1. Log in to Portal HERE
2. Click “PM CERT” in top portion of page: Follow the directions on that page to complete and submit additional required information and forms. Forms may also be found in section 5 below.
3. Send additional copy of all documents to Georgia Department of Revenue by email to [email protected]
C. For further portal information and instructions:
User
Instructions for Manufacturer Reporting Portal
5. Additional Documentation and Forms
Appointment
of Registered Agent Form for NPMs and Importers (Form AG-02)
All Non-Participating Manufacturers ("NPM") and importers must either register with the Secretary of State to do business in the State of Georgia or appoint and continually engage the services in Georgia of a Georgia registered agent to receive service of process. Use this form to file proof of the appointment and continuing availability of a Georgia registered agent.
Tobacco
Importer Acceptance of Joint & Several Liability (AG-06)
NPMs selling into Georgia through an Importer must have each of its importers complete this form and submit.
Non-Participating
Manufacturer Bond (Form AG-07)
Each Non-Participating Manufacturer must post a bond in the amount of the greater of $50,000 or the highest amount of escrow owed in Georgia in the last twelve (12) quarters. Use this form to certify compliance with bonding provisions for upload in tobacco portal.
NPM
Certificate of Compliance (Form AG-08)
NPM use this form to certify sales numbers in 2023 for upload in tobacco portal
NPM
Manufacturer’s Sales Listed by Distributor form (Form AG-09)
For use by NPMs to list sales broken down by distributor for upload in tobacco portal
Additional
Information from NPM (Form AG-10)
For use by NPMs to provide additional requested information for yearly certification for upload in tobacco portal
Additional
Information from PM (Form AG-11)
For use by PMs to provide additional requested information for yearly certification for upload in tobacco portal.
Revised
Escrow Agreement
All NPMs must submit a revised escrow agreement evidencing the requirements set out in the revised definition of "Qualified Escrow Account". This format meets those requirements.
NPM’s
Request for Sales Information
Non-Participating Manufacturers should use this form to request information on the number of cigarettes and ounces of RYO reported sold in Georgia during the previous quarter or year.
6. Laws
Georgia
Tobacco Escrow and Certification Laws
Georgia Rules Governing Yearly and Quarterly Escrow Payments From Non- Participating Tobacco Product Manufacturers (Update Pending)