tobacco barn lake forest barn-Smith Mountain State Park Tobacco Barn – Fuquay-Varina Museums

June 2007

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The reality, however, is that it could have been worse

At a Glance: Lowest Cost: $100 per year or $10 a month Bond Amount: Determined on a case-by-case basis (more on this later) Who Needs It: All licensed tobacco distributors operating in Georgia that have been permitted to purchase tax stamps on account Purpose: To ensure that the Georgia Department of Revenue will receive compensation for financial harm if the licensee fails to pay all required stamp taxes Who Regulates Tobacco Distributors in Georgia: The Georgia Department of Revenue Background Code of Georgia Annotated 48-11-4 requires tobacco wholesalers and distributors operating in the state to obtain a license from the Department of Revenue