210.06 Affixation of stamps; presumption
(1) Every dealer within the state shall affix or cause to be affixed to
such package or container of such cigarettes such stamps as are required
under this section within 10 days after receipt of such products. Dealers
outside this state shall affix such stamps before the shipment of cigarettes
into this state.
(a) A tax stamp shall be applied to all cigarette packages intended for
sale or distribution to consumers subject to the tax imposed under s.
210.02, except as otherwise provided in this part.
(b) No stamp shall be applied to any cigarette package exempt from tax
under 26 U.S.C. s. 5704 that is distributed by a manufacturer pursuant
to federal regulations.
(c) Dealers may apply stamps only to cigarette packages received directly
from a manufacturer or importer of cigarettes, or a distributing agent
representing a manufacturer or importer of cigarettes, who possesses a
valid and current permit under this part.
(2) Each retail dealer shall open such box, carton or other container of
cigarettes prior to exposing for sale or selling such cigarettes and examine
the packages contained therein for the purpose of ascertaining whether
or not the said packages have affixed thereto the proper tax stamp. If
unstamped or improperly stamped packages of cigarettes are discovered,
the retail dealer shall immediately notify the dealer from whom said cigarettes
were purchased. Upon such notification, the dealer from whom said cigarettes
were purchased shall replace such unstamped or improperly stamped packages
of cigarettes with those upon which stamps have been properly affixed,
or immediately affix thereto the proper amount of stamps.
(3) Whenever any cigarettes are found in the place of business of any such
retail dealer, or in the possession of any other person without the stamps
affixed, the presumption shall be that such cigarettes are kept in violation
of the provisions of this law.
(4) Stamps shall be affixed to each package of cigarettes of an aggregate
denomination not less than the amount of the tax upon the contents therein,
and shall be affixed in such manner as to be visible to the purchaser.
All stamps shall be affixed in the manner prescribed by the division.
The state may not impose an additional charge on stamps for printing costs.
(5) Except as provided in s. 210.04(9) or s. 210.09(1), no person, other
than a dealer or distributing agent that receives unstamped cigarette
packages directly from a cigarette manufacturer or importer in accordance
with this section and s. 210.085, shall hold or possess an unstamped cigarette
package. Dealers shall be permitted to set aside, without application
of stamps, only such part of the dealer’s stock that is identified
for sale or distribution outside this state. If a dealer maintains stocks
of unstamped cigarette packages, such unstamped packages shall be stored
separately from stamped product packages. No unstamped cigarette packages
shall be transferred by a dealer to another facility of the dealer within
this state or to another person within this state.