Statutes, codes, and regulations
Georgia Administrative Code
Department 560 - RULES OF DEPARTMENT OF REVENUEChapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO)
Subject 560-8-1 - GENERAL PROVISIONS
Rule 560-8-1-.07 - Computation of Tax for Loose Tobacco, Smokeless Tobacco, Cigars - General

Ga. Comp. R. & Regs. 560-8-1-.07

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Current through Rules and Regulations filed through November 21, 2024
Rule 560-8-1-.07 - Computation of Tax for Loose Tobacco, Smokeless Tobacco, Cigars - General

In using the alternate method for computing the tax on loose tobacco, smokeless tobacco, and cigars, any costs incurred for "consumer promotions" shall not be included in the calculation of the wholesale cost price. Wholesale Cost Price shall include all "distributor promotions."

Ga. Comp. R. & Regs. R. 560-8-1-.07

O.C.G.A. Secs. 48-2-12, 48-11-2, 48-11-3.

Original Rule entitled "Computation of Tax for Loose Tobacco, Smokeless Tobacco, Cigars, Little Cigars" adopted as ER. 560-8-1-0.22-.07. F. and eff. May 10, 2007, the date of adoption.
Amended: ER. 560-8-1-0.25-.07 entitled "Computation of Tax for Loose Tobacco, Smokeless Tobacco, Cigars" adopted. F. and eff. September 7, 2007, the date of adoption.
Amended: Permanent Rule entitled "Computation of Tax for Loose Tobacco, Smokeless Tobacco, Cigars - General" adopted. F. Sept. 26, 2007; eff. Oct. 16, 2007.