210.04 Construction; exemptions; collection
(1) The amount of taxes advanced and paid to the state aforesaid shall
be added to and collected as a part of the sales price of the cigarettes
sold or distributed, which amount may be stated separately from the price
of the cigarettes on all display signs, sales and delivery slips, bills
and statements which advertise or indicate the price of the product.
(2) The cigarette tax imposed shall be collected only once upon the same
package or container of such cigarettes.
(3) No tax shall be imposed by this part upon cigarettes not within the
taxing power of the state under the Commerce Clause of the United States
(4) No tax shall be required to be paid:
(a) Upon cigarettes sold at post exchanges, ship service stores, ship stores,
slop chests, or base exchanges to members of the Armed Services of the
United States when such post exchanges, ship service stores, or base exchanges
are operated under regulations of the Army, Navy, or Air Force of the
United States on military, naval, or air force reservations in this state
or when such ship stores or slop chests are operated under the regulations
of the United States Navy on ships of the United States Navy; however,
it is unlawful for anyone, including members of the Armed Services of
the United States, to purchase such tax-exempt cigarettes for purposes
of resale. Any person who resells, or offers for resale, tax-exempt cigarettes
purchased at post exchanges, ship service stores, ship stores, slop chests,
or base exchanges is guilty of a violation of the cigarette tax law, punishable
as provided in s. 210.18(1).
(b) Upon the sale or gift of cigarettes by charitable organizations to
bona fide patients in regularly established government veterans’
hospitals in Florida for the personal use or consumption of such patients.
(5) It shall be presumed that all cigarettes are subject to the tax imposed
by this part until the contrary is established, and the burden of proof
that they are not taxable shall be upon the person having possession of them.
(6) The sale of single or loose unpacked cigarettes is prohibited. The
division may authorize any person to give away sample packages of cigarettes,
each to contain not less than two cigarettes upon which the taxes have
(7) Nothing in this part shall be construed to prohibit the sale of cigarettes,
upon which the tax has been advanced, through the medium of vending machines
where the tax is collected by the said vending machines.
(8) Except as hereinafter provided, all agents shall be liable for the
collection and payment of the tax imposed by this part and shall pay the
tax to the division by purchasing, under such regulations as it shall
prescribe, adhesive stamps of such design and denominations as it shall
(9) Agents, located within or without the state, shall purchase stamps
and affix such stamps in the manner prescribed to packages or containers
of cigarettes to be sold, distributed, or given away within the state,
in which case any dealer subsequently receiving such stamped packages
of cigarettes will not be required to purchase and affix stamps on such
packages of cigarettes. However, the division may, in its discretion,
authorize manufacturers to distribute in the state free sample packages
of cigarettes containing not less than 2 or more than 20 cigarettes without
affixing any surcharge and tax stamps provided copies of shipping invoices
on such cigarettes are furnished, and payment of all surcharges and taxes
imposed on such cigarettes by law is made, directly to the division not
later than the 10th day of each calendar month. The surcharge and tax
on cigarettes in sample packages shall be based on a unit in accordance
with the surcharges levied under s. 210.011(1) and the taxing provisions
of s. 210.02(1).