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 lists 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 lists 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.

 

Download this pdf file. Tobacco Compliant Participating Manufacturers

Download this pdf file. Tobacco Compliant Non-Participating Manufacturers

Download this pdf file. Tobacco Compliant List by Brand Name

 

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Beginning March 1, 2022, manufacturers and distributors will be required to register for a user account and submit reports through the Attorney General’s electronic reporting portal in lieu of paper reports.

Distributors register for a user account HERE.  

Manufacturers register for a user account HERE.

Information for Distributors/Wholesalers

Download this pdf file. Notice to Licensed Tobacco Distributors/Wholesalers Regarding Electronic Reporting


Wholesaler’s Monthly Report of Non-Participating and Participating Manufacturer Cigarettes (AG-01):  to submit your monthly report in the Distributor Portal, click HERE. All Georgia licensed cigarette wholesalers are required to file this report by the 10th of each month.

Distributor/Wholesaler registration for electronic reporting to Distributor Portal, click HERE.


Download this pdf file. User Instructions for Distributor Portal


Download this pdf file. FAQs for Distributor Portal
 

Download this pdf file. Registration for Electronic Mail Notification of Changes in Tobacco Compliant List (Form AG-05)
O.C.G.A. § 10-13A-5(e) requires that every distributor shall provide and update as necessary an e-mail address to the Attorney General for purposes of receiving notifications. Use this form to submit and update your e-mail address whether you are a distributor or other interested party. 

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Information for Tobacco Product Manufacturers

Download this pdf file. Non-Participating Manufacturers’ (“NPM”) Certification for 2021-2022

O.C.G.A § 10-13A-1, et seq. requires all Non-Participating Tobacco Product Manufacturers whose brands are sold in Georgia to file this certification form indicating that they are compliant with Georgia law and to list their brand families and other requested information.  Additionally, submission of this form fulfills the certification requirements as set out in O.C.G.A. § 10-13-1, et seq. which requires these companies to establish and fund a qualified escrow account for tobacco sales made in Georgia.

Use this form to certify for tobacco sales made in the calendar year 2021 and/or to request to be listed in the Georgia Directory of Complaint Tobacco Product Manufacturers in 2022.  File this form by Monday, May 2, 2022.  Please submit a copy by mail to the addresses on the form and to [email protected].  If your filing is restricted by attachment size limitations, please notify [email protected] for further instructions.

Download this pdf file. Participating Manufacturer (“PM”) Certification for 2021-2022

O.C.G.A § 10-13A-1, et seq. requires all Participating Tobacco Product Manufacturers whose brands are sold in Georgia to file this certification form indicating that they are compliant with Georgia law and to list their brand families and other requested information.  Use this form to certify for tobacco sales made in the calendar year 2021 and/or to request to be listed in the Georgia Directory of Complaint Tobacco Product Manufacturers in 2022.

File this form by Monday, May 2, 2022.  Please submit a copy by mail to the addresses on the form and to [email protected].  If your filing is restricted by attachment size limitations, please notify [email protected] for further instructions.

Notice to Tobacco Product Manufacturers Regarding Electronic Reporting

2022 Quarterly Escrow Electronic Reporting Portal, click HERE.

Use this form to certify quarterly escrow payments. Quarterly payments are due 30 days after the end of the quarter in which the sale is made. This form is due not later than 10 days after the date the quarterly escrow deposit is due. Submit via the manufacturer portal along with proof of payment from your financial institution.

Tobacco Product Manufacturer Registration for Electronic Reporting Portal, click HERE.

Download this pdf file. User Instructions for Manufacturer Reporting Portal

Download this pdf file. FAQs for Manufacturer Portal

Download this pdf file. 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.

Download this doc file. 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.

Download this doc file. 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.

Download this pdf file. 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.

Download this doc file. Tobacco Importer Acceptance of Joint & Severe Liability (AG-06)

NPMs selling into Georgia through an Importer must have each of its importers complete this form and submit.

Laws

Download this pdf file. Georgia Tobacco Escrow and Certification Laws

Georgia Rules Governing Yearly and Quarterly Escrow Payments From Non- Participating Tobacco Product Manufacturers