210.09 Records to be kept; reports to be made; examination
(1)(a) Every person who shall possess or transport any unstamped cigarettes
upon the public highways, roads, or streets of the state, shall be required
to have in his or her actual possession invoices or delivery tickets for
such cigarettes. The absence of such invoices or delivery tickets shall
be prima facie evidence that such person is a dealer in cigarettes in
this state and subject to the provisions of this part.
(b) Any person who ships unstamped cigarette packages into this state other
than to a manufacturer, an importer, or a distributing agent representing
a manufacturer or an importer, or dealer holding a valid, current permit
pursuant to s. 210.15 shall first file with the division a notice of such
shipment. This paragraph shall not apply to any common or contract carrier that:
1. Is transporting cigarettes through this state to another location outside
this state under a proper bill of lading or freight bill that states the
quantity, source, and destination of such cigarettes or to cigarettes
shipped or otherwise transported pursuant to s. 210.04(9); or
2. Does not issue paper bills of lading or freight bills and does not obtain
specific information about the contents of the shipment that includes
a description of the freight carried but uses electronic shipping documents
as part of its ordinary course of business to provide transportation services
for individually addressed packages weighing less than 150 pounds, which
electronic shipping documents shall be made available for inspection upon request.
(c) In any case in which the division or its duly authorized agent, or
any law enforcement officer of this state, has probable cause to believe
that any vehicle is transporting cigarettes in violation of this part,
the division, such agent, or such law enforcement officer is authorized
to stop such vehicle and inspect the vehicle for contraband cigarettes.
(2) The division is authorized to prescribe and promulgate by rules and
regulations, which shall have the force and effect of the law, such records
to be kept and reports to be made to the division by any manufacturer,
importer, distributing agent, wholesale dealer, retail dealer, common
carrier, or any other person handling, transporting or possessing cigarettes
for sale or distribution within the state as may be necessary to collect
and properly distribute the taxes imposed by s. 210.02. All reports shall
be made on or before the 10th day of the month following the month for
which the report is made, unless the division by rule or regulation shall
prescribe that reports be made more often.
(3) All manufacturers, importers, distributing agents, wholesale dealers,
agents, or retail dealers shall maintain and keep for a period of 3 years
at the place of business where any transaction takes place, such records
of cigarettes received, sold, or delivered within the state as may be
required by the division. The division or its duly authorized representative
is hereby authorized to examine the books, papers, invoices, and other
records, the stock of cigarettes in and upon any premises where the same
are placed, stored, and sold, and the equipment of any such manufacturers,
importers, distributing agents, wholesale dealers, agents, or retail dealers,
pertaining to the sale and delivery of cigarettes taxable under this part.
To verify the accuracy of the tax imposed and assessed by this part, each
person is hereby directed and required to give to the division or its
duly authorized representatives the means, facilities, and opportunity
for such examinations as are herein provided for and required.
(4)(a) All persons who are either cigarette manufacturers, importers, wholesalers,
or distributing agents, and agents and employees of the same, are required
to keep daily sales tickets or invoices of cigarette sales and it shall
be the duty of said persons to see that each sales ticket and invoice
handled by them or on behalf of them show the correct name and address
to whom sold and the number of packages or cartons of each brand sold.
It shall also be the duty of said persons to see that each sales ticket
or invoice correctly shows whether the same is inside or outside of a
qualified municipality and if the sale is made within the limits of a
qualified municipality, the correct name of the municipality must be indicated.
(b) The division shall suspend or revoke the license of any person who
is either a cigarette wholesaler, vending machine operator or distributing
agent upon sufficient cause appearing that the said persons, their agents
or employees have failed to keep daily sales tickets or invoices in accordance
with this section.
(5) Common carriers in this state are required to report to the division
all packages or cartons of unstamped cigarettes which are refused by the
consignee because of damage or otherwise. Authority in writing from the
division must be obtained to sell or dispose of such unstamped cigarettes.
Any dealer or distributing agent, who refuses any shipment or part of
a shipment of unstamped cigarettes, must show in the next monthly report
to the division the number of packages or cartons of cigarettes refused
and the name of the common carrier from whom the cigarettes were refused.