Florida Statutes
Part I - Tax on Cigarettes (Ss. 210.01-210.22)
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 furnished by the division. Every sticker shall show the vending machine serial number and the name and address of the cigarette retail dealer owning, leasing, furnishing, or operating the vending machine.
(2) A person may not operate a vending machine in the state unless the identification sticker required by this section is affixed to the vending machine. A person may not operate a vending machine in the state which does not display at all times at least one package of each brand of the packages located therein so the same are clearly visible and arranged in such a manner that the cigarette tax stamps affixed thereto are clearly visible. A person, firm, or corporation operating a cigarette vending machine in this state must furnish to the division the location of the vending machine and report within 30 days to the division any change of location of the vending machine.
History.—s. 5, ch. 21946, 1943; s. 5, ch. 22645, 1945; s. 1, ch. 26320, 1949; s. 2, ch. 57-169; s. 2, ch. 61-399; ss. 16, 35, ch. 69-106; ss. 2, 3, ch. 69-221; s. 6, ch. 79-11; s. 1, ch. 79-317; s. 5, ch. 87-86; s. 3, ch. 2012-208.

Structure Florida Statutes

Florida Statutes

Title XIV - Taxation and Finance

Chapter 210 - Tax on Tobacco Products

Part I - Tax on Cigarettes (Ss. 210.01-210.22)

210.01 - Definitions.

210.011 - Cigarette surcharge levied; collection.

210.02 - Cigarette tax imposed; collection.

210.021 - Payment of taxes by certified check or electronic funds transfer.

210.03 - Prohibition against levying of cigarette taxes by municipalities.

210.04 - Construction; exemptions; collection.

210.05 - Preparation and sale of stamps; discount.

210.06 - Affixation of stamps; presumption.

210.07 - Machines.

210.08 - Bond for payment of taxes.

210.085 - Transactions only with permitted manufacturers, importers, distributing agents, dealers, and retail dealers.

210.09 - Records to be kept; reports to be made; examination.

210.095 - Mail order, Internet, and remote sales of tobacco products; age verification.

210.10 - General powers of the Division of Alcoholic Beverages and Tobacco.

210.11 - Refunds; sales of stamps and payment of tax.

210.12 - Seizures; forfeiture proceedings.

210.13 - Determination of tax on failure to file a return.

210.14 - Warrant for collection of taxes.

210.15 - Permits.

210.151 - Initial temporary cigarette permits.

210.16 - Revocation or suspension of permit.

210.1605 - Renewal of permit.

210.161 - Examination of records.

210.18 - Penalties for tax evasion; reports by sheriffs.

210.1801 - Exempt cigarettes for members of recognized Indian tribes.

210.181 - Civil penalties.

210.185 - Prohibition on sale or distribution of cigarettes; criminal penalties; administrative sanctions; applicability.

210.19 - Records to be kept by division.

210.20 - Employees and assistants; distribution of funds.

210.201 - H. Lee Moffitt Cancer Center and Research Institute facilities; establishment; funding.

210.205 - Cigarette tax distribution reporting.

210.22 - Declaration of legislative intent.