Rule 560-8-4-.03 - Tax on Sample Loose Tobacco, Smokeless Tobacco, Cigars, and Cigarettes - Manufacturer or Importer(1) Tax must be paid on all loose tobacco, smokeless tobacco, cigars, little cigars, and cigarettes distributed as samples.(2) Manufacturers and importers may distribute samples inside this state without having tax stamps affixed thereon.(3) The tax due on sample loose tobacco, smokeless tobacco, cigars, and cigarettes must be paid to the commissioner by the manufacturer or importer on or before the tenth day of each month for all samples received during the previous month.(4) The manufacturer or importer shall submit to the commissioner invoices for all shipments of samples for the preceding month along with payment of all tax due.(5) All packages or containers of samples must have written thereon the words "Not For Sale", or a similar statement, indicating that such samples are not for sale. All packages of sample cigarettes must contain a minimum of two cigarettes.Ga. Comp. R. & Regs. R. 560-8-4-.03
O.C.G.A. Secs. 48-11-2, 48-11-3.
Original Rule entitled "Invalid Checks" adopted. F. and eff. June 30, 1965.Amended: F. Dec. 30, 1975; eff. Jan. 19, 1976.Repealed: F. May 5, 1982; eff. May 25, 1982.Amended: New Rule entitled "Tax on Sample Loose Tobacco, Smokeless Tobacco, Cigars, and Cigarettes - Manufacturer or Importer" adopted. F. Sept. 26, 2007; eff. Oct. 16, 2007.