Florida Statutes 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 tobacco...
• 210.011 - Cigarette Surcharge Levied; Collection.
  (1) A surcharge, in addition to all other taxes of every kind levied by law, is levied upon the sale, receipt, purchase, possession, consumption, handling, distribution,...
• 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. 16,...
• 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.(2) The division shall prescribe, prepare, and furnish stamps...
• 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 - Machines.
  (1) Retail dealers of cigarettes owning, leasing, furnishing, or operating cigarette vending machines shall affix to each such machine, in a conspicuous place, an identification sticker...
• 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...
• 210.095 - Mail Order, Internet, And Remote Sales Of Tobacco Products; Age Verification.
  (1) For purposes of this section, the term:(a) “Adult” means an individual who is at least of the legal minimum purchase age for tobacco products.(b) “Consumer” means a...
• 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, have been sold and shipped into another state for sale or use therein, or have become...
• 210.12 - Seizures; Forfeiture Proceedings.
  (1) The state, acting by and through the division, may seize, confiscate, and forfeit any cigarettes upon which taxes payable hereunder may be unpaid or which...
• 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...
• 210.1801 - Exempt Cigarettes For Members Of Recognized Indian Tribes.
  (1) Notwithstanding any provision of this chapter to the contrary, a member of an Indian tribe recognized in this state who purchases cigarettes on an Indian...
• 210.181 - Civil Penalties.
  (1) Except as provided in s. 210.16(6), 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 this...
• 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 - H. Lee Moffitt Cancer Center And Research Institute Facilities; 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...

Last modified: September 23, 2016