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2016 Florida Statutes, Title XIV, Chapter 210

Tax on Tobacco Products

Chapter 210 - Table of Sections

SectionHeadnote
Part ITax on Cigarettes
210.01Definitions
210.011Cigarette surcharge levied; collection
210.02Cigarette tax imposed; collection
  
210.021Payment of taxes by certified check or electronic funds transfer
210.03Prohibition against levying of cigarette taxes by municipalities
210.04Construction; exemptions; collection
210.05Preparation and sale of stamps; discount
210.06Affixation of stamps; presumption
210.07Machines
210.08Bond for payment of taxes
210.085Transactions only with permitted manufacturers, importers, distributing agents, dealers, and retail dealers
210.09Records to be kept; reports to be made; examination
210.095Mail order, Internet, and remote sales of tobacco products; age verification
210.10General powers of the Division of Alcoholic Beverages and Tobacco
210.11Refunds; sales of stamps and payment of tax
210.12Seizures; forfeiture proceedings
210.13Determination of tax on failure to file a return
210.14Warrant for collection of taxes
210.15Permits
210.151Initial temporary cigarette permits
210.16Revocation or suspension of permit
210.1605Renewal of permit
210.161Examination of records
210.18Penalties for tax evasion; reports by sheriffs
210.1801Exempt cigarettes for members of recognized Indian tribes
210.181Civil penalties
210.185Prohibition on sale or distribution of cigarettes; criminal penalties; administrative sanctions; applicability
210.19Records to be kept by division
210.20Employees and assistants; distribution of funds
210.201H. Lee Moffitt Cancer Center and Research Institute facilities; establishment; funding
210.22Declaration of legislative intent
  
  
SectionHeadnote 
 
Part IITax on Tobacco Products Other than Cigarettes or Cigar
210.25Definitions.
210.276Surcharge on tobacco products
210.30Tax on tobacco products; exemptions
210.31Payment of taxes by electronic funds transfer
210.35Distributor’s license required; application; out-of-state applicant
210.40License fees; surety bond; application for each place of business
210.405Initial temporary permits for other tobacco products
210.45Issuance, expiration, and display of licenses; license not transferable
210.50Revocation or suspension of license
210.51Renewal of permit
210.55Distributors; monthly returns
210.60Books, records, and invoices to be kept and preserved; inspection by agents of division
210.65Penalties for tax evasion
210.67Refunds
210.70Disposition of funds
210.75Administration

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