Chapter 210 Tax On Tobacco Products
Part I - Tax On Cigarettes (ss. 210.01-210.22)
- §210.01 Definitions.
When used in this part the following words shall have the meaning herein indicated: (1) "Cigarette" means any roll for smoking, except one of which the...
- §210.02 Cigarette tax imposed; collection.
(1) An excise or privilege tax, in addition to all other taxes of every kind imposed by law, is imposed upon the sale, receipt, purchase, possession,...
- §210.021 Payment of taxes by certified check or electronic funds transfer.
(1) The Secretary of Business and Professional Regulation may require a dealer who sells cigarettes within the state to remit by certified check or electronic funds...
- §210.03 Prohibition against levying of cigarette taxes by municipalities.
No municipality shall, after July 1, 1972, levy or collect any excise tax on cigarettes. History.--s. 1, ch. 26320, 1949; s. 1, ch. 63-486; ss....
- §210.04 Construction; exemptions; collection.
(1) The amount of taxes advanced and paid to the state aforesaid shall be added to and collected as a part of the sales price of...
- §210.05 Preparation and sale of stamps; discount.
(1) The tax imposed by this part shall be paid by affixing stamps in the manner herein set forth or by affixing stamp insignia through the...
- §210.06 Affixation of stamps; presumption.
(1) Every dealer within the state shall affix or cause to be affixed to such package or container of such cigarettes such stamps as are required...
- §210.07 Metering machines.
(1)(a) The tax may also be paid through the use of cigarette tax stamp insignia to be applied by the use of metering machines. The division...
- §210.08 Bond for payment of taxes.
Each dealer, agent, or distributing agent shall file with the division a surety bond, certificate of deposit, or irrevocable letter of credit acceptable to the...
- §210.085 Transactions only with permitted manufacturers, importers, distributing agents, dealers, and retail dealers.
Except as otherwise provided in s. 210.04(9), a manufacturer or importer, or a distributing agent representing a manufacturer or importer, may sell or distribute cigarettes...
- §210.09 Records to be kept; reports to be made; examination.
(1)(a) Every person who shall possess or transport any unstamped cigarettes upon the public highways, roads, or streets of the state, shall be required to have...
- §210.10 General powers of the Division of Alcoholic Beverages and Tobacco.
The Division of Alcoholic Beverages and Tobacco has authority to adopt rules pursuant to ss. 120.536(1) and 120.54 to implement the provisions of this part....
- §210.11 Refunds; sales of stamps and payment of tax.
Whenever any cigarettes upon which stamps have been placed, or upon which the tax has been paid by metering machine, have been sold and shipped...
- §210.12 Seizures; forfeiture proceedings.
(1) The state, acting by and through the division, shall be authorized and empowered to seize, confiscate, and forfeit any cigarettes upon which taxes payable hereunder...
- §210.13 Determination of tax on failure to file a return.
If a dealer fails to file any return required under this part, or having filed an incorrect or insufficient return, fails to file a correct...
- §210.14 Warrant for collection of taxes.
(1) In addition to all other remedies for the collection of any taxes due under the provisions of this part, the division may issue a warrant...
- §210.15 Permits.
(1)(a) Every person, firm, or corporation desiring to engage in business as a manufacturer, importer, exporter, distributing agent, or wholesale dealer of cigarettes within this state...
- §210.151 Initial temporary cigarette permits.
When a person has filed a completed application which does not on its face disclose any reason for denying a cigarette permit under s. 210.15,...
- §210.16 Revocation or suspension of permit.
(1) The Division of Alcoholic Beverages and Tobacco is given full power and authority to revoke the permit of any person receiving a permit to engage...
- §210.1605 Renewal of permit.
(1) A permit may be renewed after its expiration only by filing with the division a delinquent application for approval and upon payment of a penalty...
- §210.161 Examination of records.
The division, or any employee designated by it, shall have the power and authority to examine into the business, books, records, and accounts of any...
- §210.18 Penalties for tax evasion; reports by sheriffs.
(1) Any person who possesses or transports any unstamped packages of cigarettes upon the public highways, roads, or streets in the state for the purpose of...
- §210.181 Civil penalties.
(1) Except as provided in s. 210.16(5), whoever knowingly omits, neglects, or refuses to comply with any duty imposed upon him or her by this part,...
- §210.185 Prohibition on sale or distribution of cigarettes; criminal penalties; administrative sanctions; applicability.
(1) PROHIBITIONS.--It is unlawful for any person: (a) To sell or distribute in this state; to acquire, hold, own, possess, or transport, for sale or distribution in...
- §210.19 Records to be kept by division.
The division shall keep records showing the total amount of taxes collected, which records shall be open to the public during the regular office hours...
- §210.20 Employees and assistants; distribution of funds.
(1) The division under the applicable rules of the Department of Management Services shall have the power to employ such employees and assistants and incur such...
- §210.201 Cancer research facility at the University of South Florida; establishment; funding.
The Board of Directors of the H. Lee Moffitt Cancer Center and Research Institute shall construct, furnish, and equip, and shall covenant to complete, the...
- §210.22 Declaration of legislative intent.
In the event that any section or clause hereof shall for any reason be held or declared invalid, the same shall be eliminated and the...
Part II - Tax On Tobacco Products Other Than
Cigarettes Or Cigars (ss. 210.25-210.75)
- §210.25 Definitions.
As used in this part: (1) "Business" means any trade, occupation, activity, or enterprise engaged in for the purpose of selling or distributing tobacco products in...
- §210.30 Tax on tobacco products; exemptions.
(1) A tax is hereby imposed upon all tobacco products in this state and upon any person engaged in business as a distributor thereof at the...
- §210.31 Payment of taxes by electronic funds transfer.
The Secretary of Business and Professional Regulation may require a distributor who sells tobacco products within the state to remit by electronic funds transfer any...
- §210.35 Distributor's license required; application; out-of-state applicant.
(1) No person shall engage in the business of selling or dealing in tobacco products as a distributor in any place of business in this state...
- §210.40 License fees; surety bond; application for each place of business.
Each application for a distributor's license shall be accompanied by a fee of $25. The application shall also be accompanied by a corporate surety bond...
- §210.405 Initial temporary permits for other tobacco products.
When a person has filed a completed application which does not on its face disclose any reason for denying a permit for other tobacco products...
- §210.45 Issuance, expiration, and display of licenses; license not transferable.
Upon receipt of an application in proper form and payment of the required license fee, the division shall, unless otherwise provided by this part, issue...
- §210.50 Revocation or suspension of license.
(1) The division is authorized upon sufficient cause appearing of the violation of any of the provisions of this part by any distributor licensed under this...
- §210.51 Renewal of permit.
(1) A permit may be renewed after its expiration only by filing with the division a delinquent application for approval and upon payment of a penalty...
- §210.55 Distributors; monthly returns.
(1) On or before the 10th of each month, every taxpayer with a place of business in this state shall file a return with the division...
- §210.60 Books, records, and invoices to be kept and preserved; inspection by agents of division.
Every distributor shall keep in each licensed place of business complete and accurate records for that place of business, including itemized invoices of tobacco products...
- §210.65 Penalties for tax evasion.
(1) Any distributor or any other person who fails, neglects, or refuses to comply with, or violates the provisions of, this part or the rules promulgated...
- §210.67 Refunds.
Where tobacco products, on which the tax imposed by this part has been reported and paid, or which have been reported for the purpose of...
- §210.70 Disposition of funds.
As collections from the taxes imposed under this part are received by the division, it shall pay the same into the General Revenue Fund. History.--s....
- §210.75 Administration.
(1) The division, under the applicable rules of the Department of Management Services, shall have the power to employ such employees and assistants and to incur...
