1. How to Establish Your Vape Business
Step 1: Form an LLC
Operating a vape vending business in Georgia starts with forming a Limited Liability Company (LLC). Here’s how:
- Choose a Business Name: Must include "LLC" (e.g., "Peach State Vape LLC" ).
- File Articles of Organization: Submit online through the Georgia Secretary of State . Filing fee: $100.
- Obtain an EIN: Apply online via the IRS EIN Application Page .
Step 2: Register for Sales and Excise Taxes
Georgia requires businesses to register for both sales tax and excise tax if selling nicotine or vape products. You can register online via the Georgia Department of Revenue .
- Sales Tax Rate: Georgia’s state sales tax is 4%, but local jurisdictions may add up to 4.9%.
- Excise Tax: Vape products are subject to excise tax at 7% of wholesale price (O.C.G.A. § 48-11-1).
2. Regulations for Vape Vending Machines
Vape vending machines in Georgia must comply with the following rules:
- Placement Restrictions: Machines must be in adult-only areas such as bars or vape shops (O.C.G.A. § 16-12-171).
- Age Verification: Ensure customers are 21+ through ID scanning or restricted access placement (O.C.G.A. § 16-12-172).
3. THC-A, Delta-8, and Delta-9 Laws
Georgia has strict regulations around hemp-derived products:
- THC-A: Only allowed in licensed medical cannabis dispensaries (O.C.G.A. § 16-12-190).
- Delta-8 THC: Legal if derived from hemp containing <0.3% Delta-9 THC (O.C.G.A. § 2-23-3).
- Delta-9 THC: Products with more than 0.3% are classified as marijuana and illegal for general sale (O.C.G.A. § 16-13-30).