The Alcohol and Tobacco Division is a division of the state government of Georgia. A state government ( provincial government in Canada is the Government of a Subnational entity in States with federal The State of Georgia ( is a state in the United States and was one of the original Thirteen Colonies that revolted against British rule It ensures that the State collects all taxes and fees, administered by the Department, which are owed by individuals and businesses subject to Georgia's alcoholic beverage, tobacco and coin operated amusement machine laws and regulations. Tobacco is an Agricultural product recognized as an addictive drug processed from the fresh Leaves of plants in the genus Nicotiana. It provides assistance to taxpayers, license and permit applicants and others in the areas of alcohol, tobacco and coin operated amusement machines.
The Division ensures compliance with Georgia laws and regulations relating to voluntary compliance and enforcement of beverage alcohol and tobacco products, coin operated amusement machines, motor fuel tax, motor carriers and motor vehicle registration. It also provides assistance to federal, other state and local governments and their law enforcement agencies. The Enforcement Section is charged with preventing the illegal production, importation, transportation, possession and sale of alcoholic beverage products, the transportation and sale of untaxed cigars and cigarettes, the use of unlicensed and unstamped coin operated amusement machines and the sale and furnishing of alcoholic beverages to underage persons. The Audit and Regulatory Section performs 100% audits of alcohol and tobacco wholesalers; reports to determine tax liability and collects deficiencies.
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