Despite the well-known and proven ideology that the legislature holds the
power to declare taxability of particular items, the Colorado Department
of Revenue (“CDOR”) and Florida Deparmtent of Revenue ("FDOR")
went above and beyond their own reach in attempting to broaden the taxability
of tobacco products, specifically blunt wraps.The Florida appellate court, in
Brandy's and the Colorado Court of Appeals, in
Creager, ruled directly on this issue and held that blunt wraps are not a “tobacco
product” within the states' definitions.
llinois defines “tobacco products” similarly to Floirda &
Colorado, including explicitly laying out the exact tobacco products that
the Illinois Legislature deems suitable for the statutory definition.
Section 143/10-5, Illinois Statutes, defines “tobacco products” as:
“Tobacco products” means any cigars, including little cigars;
cheroots; stogies; periques; granulated, plug cut, crimp cut, ready rubbed,
and other smoking tobacco; snuff (including moist snuff) or snuff flour;
cavendish; plug and twist tobacco; fine-cut and other chewing tobaccos;
shorts; refuse scraps, clippings, cuttings, and sweeping of tobacco; and
other kinds and forms of tobacco, prepared in such manner as to be suitable
for chewing or smoking in a pipe or otherwise, or both for chewing and
smoking . . . .
The exclusive purpose and use of a blunt wrap is a source for consuming
other tobacco products, it is not intended to be used by itself. Each
of the items listed in the statutory definition of “tobacco products”
are items that may be consumed by itself, undoubtedly blunts wraps are
outside this category. Since blunt wraps are not within the consumption
categories, the rule of interpretation that the class of general wording
must be followed and not expanded must be used to exclude blunt wraps
from the “tobacco products” definition.
Act now if you believe that you may be entitled to a tobacco products refund.
Many tobacco tax distributors have unknowingly been paying taxes on products
that are not taxable and should file a refund. Often tobacco tax distributors
are unaware that there is typically a 2-4 year statute of limitations
from the date you wrongfully paid tax on such non-taxable items.
Tobacco Tax Refund clients have consistently been overpaying tobacco tax
to their state. Tobacco Tax Refund can review and analyze your records
to help you determine the extent of your overpayment. Act now if you believe
that you are entitled to a tobacco tax refund.
Our firm is with you throughout the entire process, from needed communications
with tax authorities or vendors, to the end result of receiving the amounts
you are owed. We handle all the claim preparation, filing and more - everything
is done for you so all you have to do is focus on running your business.
In addition, we work to prevent future overpayments through our planning
and consulting actions, so that you have more resources available to your
business in the future.
We have represented millions of dollars in refund claims. Our team knows
the ins and outs of the refund process for each state and we know exactly
how to file an effective claim.
About the Author: In his law practice Mr. Donnini's primary practice
is multi-state sales and use tax as well as state corporate income tax
controversy. Mr. Donnini also practices in the areas of federal tax controversy,
federal estate planning, Florida probate, and all other state taxes including
communication service tax, cigarette & tobacco tax, motor fuel tax,
and Native American taxation. Mr. Donnini obtained his LL.M. in Taxation
at NYU. Mr. Donnini is licensed to practice law in Florida. If you have
any questions please do not hesitate to contact him via email [email protected]
or phone at 954-639-4496.