Rule 560-8-5-.02 - Loose Tobacco, Smokeless Tobacco, Cigar or Cigarette Vending Machines- Vending Machines(1) Every cigarette, cigar, little cigar, loose tobacco, or smokeless tobacco vending machine purchased or transported into this state for use in this state shall be of such design as to provide: (a) A glass-covered opening of such dimensions as to permit visibility of not less than three packages of loose tobacco, smokeless tobacco, cigars, little cigars, or cigarettes in each column across either the front or rear panel of the vending machine in order to provide a clear view of the loose tobacco, smokeless tobacco, cigars, little cigars, or cigarettes being sold.(b) The cigarettes to be sold from the vending machine shall be so stamped and inserted that the tax stamps on the individual packages shall be clearly visible from the outside of the machine through said opening.(c) If loose tobacco, smokeless tobacco, cigars, or little cigars for which tax has been paid under the alternate method are dispensed by the machine, the operator of such machine upon inspection must present evidence to prove that the tax on such loose tobacco, smokeless tobacco, or cigars has been paid.(2) Any vending machine found to contain or disburse cigarettes that do not bear the required tax stamps for cigarettes or any loose tobacco, smokeless tobacco, cigars, or little cigars for which the tax has not been paid under the alternate method, shall be considered contraband and seized and handled in a manner prescribed by law.Ga. Comp. R. & Regs. R. 560-8-5-.02
O.C.G.A. Secs. 48-11-4, 48-11-9.
Original Rule entitled "All Sales to Licensed Distributors" adopted. F. and eff. June 30, 1965.Repealed: New Rule entitled "Areas Ceded to United States" adopted.F. Dec. 30, 1975; eff. Jan. 19, 1976.Repealed: F. May 5, 1982; eff. May 25, 1982.Amended: New Rule entitled "Loose Tobacco, Smokeless Tobacco, Cigar or Cigarette Vending Machines - Vending Machines" adopted. F. Sept. 26, 2007; eff. Oct. 16, 2007.