(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 without first having received a license from the division to engage in such business at the place of business. Every application for such license shall be made on a form prescribed by the division and shall state the name and address of the applicant; if the applicant is a firm, partnership, or association, the name and address of each of its members; if the applicant is a corporation, the name and address of each of its officers; the address of its principal place of business; the place where the business to be licensed is to be conducted; and such other information as the division may require for the purpose of the administration of this part.
(2) A person outside this state who ships or transports tobacco products to retailers in this state, to be sold by those retailers, may make application for license as a distributor, be granted such a license by the division, and thereafter be subject to all the provisions of this part and entitled to act as a licensed distributor.
History.—s. 1, ch. 85-141; s. 1, ch. 86-286; s. 4, ch. 91-429.
Structure Florida Statutes
Title XIV - Taxation and Finance
Chapter 210 - Tax on Tobacco Products
Part II - Tax on Tobacco Products Other Than Cigarettes or Cigars (Ss. 210.25-210.75)
210.276 - Surcharge on tobacco products.
210.30 - Tax on tobacco products; exemptions.
210.31 - Payment of taxes by electronic funds transfer.
210.35 - Distributor’s license required; application; out-of-state applicant.
210.40 - License fees; surety bond; application for each place of business.
210.405 - Initial temporary permits for other tobacco products.
210.45 - Issuance, expiration, and display of licenses; license not transferable.
210.50 - Revocation or suspension of license.
210.55 - Distributors; monthly reports.
210.60 - Books, records, and invoices to be kept and preserved; inspection by agents of division.
210.65 - Penalties for tax evasion.