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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 |
1The cigarette excise tax is imposed upon the sale, receipt, purchase, possession, handling, consumption, distribution and use of cigarettes in Florida, except as follows:
25(1) Cigarettes sold at post exchanges, ship service stores, ship stores, and slop chests when such agencies are operated under regulations of the Armed Forces of the United States 54or the United States Coast Guard or NASA 62on Armed Forces Reservations 66or other Federal Bases and Exchanges 72in Florida or on ships of the Armed Force Merchant Marines of the United States, may be sold without the payment of the Florida excise tax to members of the Armed Services of the United States only; tax exempt sales may not be made by such agencies to anyone other than members of the Armed Services of the United States and cigarettes sold to other persons must be properly stamped and Florida excise tax due thereon paid.
149(2) Cigarettes sold or given by charitable organizations to bona fide patients in regularly established veterans hospitals in Florida 168or inmates of a federal prison, 174for personal use or consumption of such patients 182or inmates, 184are exempt from the Florida excise tax; cigarettes sold or given to anyone other than a bona fide patient in such hospitals or other personal use of such patients 213or inmates of a federal prison, 219must be properly stamped and the Florida excise tax due thereon paid.
231(3) Each wholesale 234deale235r or 237cigarette distributing agent 240handling any such tax-free cigarettes shall attach to 248their 249monthly report a copy of the invoice or sales slip substantiating any such tax-free sale. The invoice or sales slip must be signed by a person authorized to receive such tax-free cigarettes. The name of any person authorized to receive and sign for such tax-free cigarettes must be submitted by the commanding officer of the military installation, 306hospital, or prison 309to the 311Bureau of Auditing office of the Division 318wherein such installation is situated.
323Specific Authority 325210.10 FS. 327Law Implemented 329U.S.C. Const. Art. VI cl. 2; 3354 U.S.C. 337§ 338107, 14 U.S.C. 341§§ 3421, 2; 34442 U.S.C. 346§§ 3472451; 3482472, 349210.03, 350210.04, 351210.05, 352210.09, 353210.11 354FS. History–Repromulgated 12-19-74, Amended 3-1-73596, Formerly 7A-10.05, 7A-10.005, Amended 9-2-08.
