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| Georgia General Assembly |
HB52.html
House Bill
52
By: Representatives Buck of the 135th,
Royal of the 164th, Jamieson of the 22nd, Skipper of the
137th, Heard of the 89th and others
A BILL TO BE
ENTITLED
AN ACT
To amend Chapter 11 of Title 48 of the Official Code of
Georgia Annotated, relating to cigar and cigarette taxes, so as to change
certain definitions regarding such taxes; to provide an effective date; to
repeal conflicting laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF
GEORGIA:
SECTION 1.
Chapter 11 of Title 48 of the Official Code of Georgia
Annotated, relating to cigar and cigarette taxes, is amended by striking Code
Section 48-11-1, relating to definitions regarding such taxes, and inserting in
its place a new Code Section 48-11-1 to read as
follows:
“48-11-1.
As
used in this chapter, the term:
(1) 'Cigar' means any
roll for smoking made wholly or in part of tobacco when the cover of the roll is
also tobacco.
(2) 'Cigarette' means any roll for
smoking made wholly or in part of tobacco when the cover of the roll is paper or
any substance other than tobacco.
(3) 'Dealer' means
any person other than a distributor who is engaged in this state in the business
of selling cigars or cigarettes directly to the ultimate consumer of the cigars
or cigarettes.
(4) 'Distributor' means any person
who:
(A) Maintains a warehouse, warehouse personnel,
and salesmen who regularly contact and call on dealers;
and
(B) Is engaged in the business
of:
(i) Manufacturing cigars or cigarettes in this
state, importing cigars or cigarettes into this state, or purchasing cigars or
cigarettes from other manufacturers or distributors;
and
(ii) Selling the cigars or cigarettes to dealers
in this state for resale, but is not in the business of selling the cigars or
cigarettes directly to the ultimate consumer of the cigars or
cigarettes.
(5) 'First taxable transaction' means the
first sale, receipt, purchase, possession, consumption, handling, distribution,
or use of cigars or cigarettes within this state.
(6)
'Sale' means any sale, transfer, exchange, theft, barter, gift, or offer for
sale and distribution in any manner or by any means
whatever.
(7) 'Stamp' means any impression, device,
stamp, label, or print manufactured, printed, made, or affixed as prescribed by
the commissioner.
(8) 'Vending machine' means any
coin-in-the-slot device used for the automatic merchandising of cigars or
cigarettes.”
SECTION 2.
This Act shall become effective upon its approval by the
Governor or upon its becoming law without such approval.
SECTION 3.
All laws and parts of laws in conflict with this Act are
repealed.