Revenue and taxation; issuance of special event tobacco permits to licensed dealers; provisions

A BILL to be entitled an Act to amend Chapter 11 of Title 48 of the Official Code of Georgia Annotated, relating to taxes on tobacco products, so as to provide for the issuance of special event tobacco permits to licensed dealers authorizing off-premise sales of certain tobacco products at special events or temporary locations; to provide for such permits, a fee and limitations as to the validity period; to provide for the promulgation of certain rules and regulations by the state revenue commissioner; to provide for related matters; to provide for an effective date; to repeal conflicting laws; and for other purposes.