Georgia Revenue
Commissioner Bart L. Graham reminds everyone that Georgia law prohibits
individuals under the age of 18 from purchasing cigarettes or tobacco
related products and prohibits the sale of cigarettes and tobacco related
products to minors. The law also prohibits the purchasing of cigarettes
and tobacco related products for a minor unless the minor is the purchaser's
child.
The Commissioner
cautions all retailers, who sell tobacco products, that they must have
a state license. The license application is available at DOR's Atlanta
central office and at any of its regional offices. The license applications
are also available on the Internet at www.gatax.org.







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