2016 Florida Statutes, Title XIV, Chapter 210

Tax on Tobacco Products

Chapter 210 - Table of Sections

Section

Headnote

Part I

Tax on Cigarettes

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

210.22

Declaration of legislative intent

Part II

Tax on Tobacco Products Other than Cigarettes or Cigar

210.25

Definitions.

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

210.51

Renewal of permit

210.55

Distributors; monthly returns

210.60

Books, records, and invoices to be kept and preserved; inspection by agents of division

210.65

Penalties for tax evasion

210.67

Refunds

210.70

Disposition of funds

210.75

Administration

You May Be Due for a Refund

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