Florida Statutes
Chapter 210 - Tax on Tobacco Products
Part II - Tax on Tobacco Products Other Than Cigarettes or Cigars (Ss. 210.25-210.75)

210.25 - Definitions. - (1) “Affiliate” means a manufacturer or other person that directly...

210.276 - Surcharge on tobacco products. - (1) A surcharge is levied upon all tobacco products in...

210.30 - Tax on tobacco products; exemptions. - (1) A tax is hereby imposed upon all tobacco products...

210.31 - Payment of taxes by electronic funds transfer. - History.—s. 3, ch. 89-153; s. 27, ch. 89-356; s. 18,...

210.35 - Distributor’s license required; application; out-of-state applicant. - (1) No person shall engage in the business of selling...

210.40 - License fees; surety bond; application for each place of business. - History.—s. 1, ch. 85-141; s. 1, ch. 86-286; s. 4,...

210.405 - Initial temporary permits for other tobacco products. - (1) A temporary initial permit shall be valid for up...

210.45 - Issuance, expiration, and display of licenses; license not transferable. - History.—s. 1, ch. 85-141; s. 1, ch. 86-286; s. 4,...

210.50 - Revocation or suspension of license. - (1) The division is authorized upon sufficient cause appearing of...

210.51 - Renewal of permit. - (1) A permit may be renewed after its expiration only...

210.55 - Distributors; monthly reports. - (1) On or before the 10th of each month, every...

210.60 - Books, records, and invoices to be kept and preserved; inspection by agents of division. - History.—s. 1, ch. 85-141; s. 1, ch. 86-286; s. 52,...

210.65 - Penalties for tax evasion. - (1) Any distributor or any other person who fails, neglects,...

210.67 - Refunds. - History.—s. 1, ch. 85-141; s. 1, ch. 86-286; s. 4,...

210.70 - Disposition of funds. - History.—s. 1, ch. 85-141; s. 20, ch. 86-269; s. 1,...

210.75 - Administration. - (1) The division, under the applicable rules of the Department...