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.

Tobacco Compliant Participating Manufacturers

Tobacco Compliant Non-Participating Manufacturers

Tobacco Compliant List by Brand Name


Information for Tobacco Product Manufacturers

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.

Non-Participating Manufacturers ("NPMs") Certification
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. 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 2016 and/or to request to be listed in Georgia's Directory of Compliant Tobacco Product Manufacturers in 2017. It is due to be filed with the Attorney General and the Department of Revenue by May 1, 2017. Also use the form to supplement any information previously provided.

Participating Manufacturers ("PMs") Certification
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. Use this form to certify for tobacco sales made in the calendar year 2016 and/or to request to be listed in Georgia's Directory of Compliant Tobacco Product Manufacturers in 2017. It is due to be filed with the Attorney General and the Department of Revenue by May 1, 2017. Also use the form to supplement any information previously provided.

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.

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.

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.

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.

2017 Quarterly Escrow Certificate Form (form AG-04, rev. 03/17)
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 to the Attorney General along with proof of payment from your financial institution.

1999 - 2016 Tobacco Product Manufacturer Certification Forms

Information for Wholesalers/Distributors

Notice to Newly Licensed Tobacco Distributors/Wholesalers

Wholesaler's Monthly Report of Non-Participating and Participating Manufacturer Cigarettes (Form AG-01, rev. 8/14)
All Georgia licensed wholesalers are required to file this report by the 10th of each month.

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. Submission of your e-mail address is necessary to ensure continued receipt of notifications, even if you have previously been receiving notices.

Laws

Georgia Tobacco Escrow and Certification Laws

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