GA SB375

Raises the minimum legal age to purchase, possess, or use cigarettes, tobacco products, tobacco related objects, alternative nicotine products, and vapor products from 18 to 21 years old, and removes the prior parental exception that allowed minors to possess these products at home with a parent present

Creates a new offense for using vapor products in a school safety zone, punishable by a $25.00 fine for a first offense and $50.00 for a second offense for individuals 21 and older, with vapor products used in violation subject to seizure and forfeiture as contraband

Imposes new state excise taxes on vapor and alternative nicotine products: 5¢ per fluid milliliter for consumable vapor products in a closed system, 7% of wholesale cost for consumable vapor products in an open system, and 7% of wholesale cost for disposable vapor devices containing consumable vapor product

Requires licensure from the state revenue commissioner for all importers, manufacturers, distributors, and dealers of alternative nicotine products and vapor products, with an additional $10.00 annual fee for vapor product licenses and prohibits vapor product sales to non-licensed persons by any means other than in-person, face-to-face transactions unless delivered under specific regulated conditions

Permits licensed dealers to deliver tobacco, alternative nicotine, and vapor products to consumers and to use electronic means or third-party platforms for orders, subject to strict age verification (21+), background checks for delivery personnel, and prohibitions on deliveries to schools, correctional facilities, and substance abuse facilities; the taxation provisions take effect January 1, 2021