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Part I - Tax on Cigarettes (Ss. 210.01-210.22)
210.01 - Definitions. - (1) “Cigarette” means any roll for smoking, except one of...
210.011 - Cigarette surcharge levied; collection. - (1) A surcharge, in addition to all other taxes of...
210.02 - Cigarette tax imposed; collection. - (1) An excise or privilege tax, in addition to all...
210.021 - Payment of taxes by certified check or electronic funds transfer. - (1) The Secretary of Business and Professional Regulation may require...
210.03 - Prohibition against levying of cigarette taxes by municipalities. - 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...
210.05 - Preparation and sale of stamps; discount. - (1) The tax imposed by this part shall be paid...
210.06 - Affixation of stamps; presumption. - (1) Every dealer within the state shall affix or cause...
210.07 - Machines. - (1) Retail dealers of cigarettes owning, leasing, furnishing, or operating...
210.08 - Bond for payment of taxes. - History.—s. 6, ch. 22645, 1945; s. 1, ch. 26320, 1949;...
210.085 - Transactions only with permitted manufacturers, importers, distributing agents, dealers, and retail dealers. - History.—s. 5, ch. 2005-228.
210.09 - Records to be kept; reports to be made; examination. - (1)(a) Every person who shall possess or transport any unstamped...
210.095 - Mail order, Internet, and remote sales of tobacco products; age verification. - (1) For purposes of this section, the term: (a) “Consumer”...
210.10 - General powers of the Division of Alcoholic Beverages and Tobacco. - History.—s. 7, ch. 21946, 1943; s. 8, ch. 22645, 1945;...
210.11 - Refunds; sales of stamps and payment of tax. - History.—s. 8, ch. 21946, 1943; s. 9, ch. 22645, 1945;...
210.12 - Seizures; forfeiture proceedings. - (1) The state, acting by and through the division, may...
210.13 - Determination of tax on failure to file a return. - History.—s. 12, ch. 21946, 1943; s. 13, ch. 22645, 1945;...
210.14 - Warrant for collection of taxes. - (1) In addition to all other remedies for the collection...
210.15 - Permits. - (1)(a) Every person, firm, or corporation desiring to engage in...
210.151 - Initial temporary cigarette permits. - (1) A temporary initial permit shall be valid for up...
210.16 - Revocation or suspension of permit. - (1) The Division of Alcoholic Beverages and Tobacco is given...
210.1605 - Renewal of permit. - (1) A permit may be renewed after its expiration only...
210.161 - Examination of records. - History.—s. 2, ch. 78-351; s. 2, ch. 81-318; s. 3,...
210.18 - Penalties for tax evasion; reports by sheriffs. - (1) Any person who possesses or transports any unstamped packages...
210.1801 - Exempt cigarettes for members of recognized Indian tribes. - (1) Notwithstanding any provision of this chapter to the contrary,...
210.181 - Civil penalties. - (1) Except as provided in s. 210.16(6), whoever knowingly omits,...
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...
210.19 - Records to be kept by division. - History.—s. 1, ch. 26320, 1949; ss. 16, 35, ch. 69-106;...
210.20 - Employees and assistants; distribution of funds. - (1) The division under the applicable rules of the Department...
210.201 - H. Lee Moffitt Cancer Center and Research Institute facilities; establishment; funding. - History.—s. 2, ch. 98-286; s. 3, ch. 2002-393; s. 4,...
210.205 - Cigarette tax distribution reporting. - (1) An itemized accounting of all expenditures of the funds...
210.22 - Declaration of legislative intent. - History.—s. 3, ch. 26320, 1949; s. 16, ch. 87-86.
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...