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Florida Administrative Code (Last Updated: April 18, 2024) |
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61. Department of Business and Professional Regulation |
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61A. Division of Alcoholic Beverages and Tobacco |
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61A-10. Cigarette Tax Division Rules |
| 61A-10.001. Definition |
| 61A-10.002. Stamps, Sale of |
| 61A-10.005. Excise Tax, Imposition and Exemption |
| 61A-10.006. Stamps, Method of Affixing |
| 61A-10.007. Stamps, Limitation of Use |
| 61A-10.008. Refunds |
| 61A-10.009. Sample Packages of Cigarettes |
| 61A-10.010. Sales, Passenger Carriers |
| 61A-10.011. Cigarette, Monthly Reports |
| 61A-10.012. Manufacturers' and Importers' Representatives, Reports and Responsibilities (Repealed) |
| 61A-10.013. Transactions, Wholesale Dealers, Manufacturers' and Importers' Representatives |
| 61A-10.014. Wholesale Dealers, Purchase for Resale Prohibited |
| 61A-10.015. Transfer, Unstamped Cigarettes (Repealed) |
| 61A-10.016. Wholesaler, Distributing Agent or Exporter, Permit Changes (Repealed) |
| 61A-10.017. Direct Shipments, Prohibition, Exception, and Excise Taxes |
| 61A-10.018. Invoices, or Daily Sales Tickets, Cigarette Sales to Retail Dealers |
| 61A-10.020. Vending Machines, Permits and Restrictions |
| 61A-10.021. Vending Machines, Reports |
| 61A-10.0021. Stamping Agent – Requirements |
| 61A-10.0022. Cigarette Distributing Agent - Requirements (Repealed) |
| 61A-10.026. Sale of Stamped, Untaxed Cigarettes by Stamping Agents or Wholesale Dealers to Indians for Retail Sale, Reporting |
| 61A-10.027. Interest on Excise Tax; Due Dates |
| 61A-10.031. New Off Premise Storage of Unstamped Cigarettes (Repealed) |
| 61A-10.050. Definitions |
| 61A-10.051. Excise Tax Exemption, Reports |
| 61A-10.052. Monthly Reports, Required |
| 61A-10.053. Records Maintenance (Repealed) |
| 61A-10.054. Invoices, Tobacco Products Sales to Retailers |
| 61A-10.055. Excise Tax Refunds |
| 61A-10.080. Application for Cigarette Permit, Manufacturer or Importer |
| 61A-10.081. Application for Cigarette Permit, Wholesale Dealer, Exporter, or Cigarette Distributing Agent |
| 61A-10.082. Application for a Tobacco Products Wholesale Dealer Permit |
| 61A-10.083. Application for Retail Dealer Permit, Cigarette and Tobacco Products |
| 61A-10.084. Permit Changes |
| 61A-10.085. Duplicate License Request |
| 61A-10.0091. Manufacturer's and Importer's Reporting Requirements |
| 61A-10.0111. Cigarette Audit |
| 61A-10.0112. Required Documentation for Imported Cigarettes |
| 61A-10.0181. Invoices, Other Tobacco Products Sales to Retail Dealers (Repealed) |
| 61A-10.0821. Surety Bond Requirements |