 |
Florida Administrative Code (Last Updated: October 28, 2024) |
 |
61. Department of Business and Professional Regulation |
|
61A. Division of Alcoholic Beverages and Tobacco |
|
61A-10. Cigarette Tax Division Rules |
1(1) The stamps affixed to or meter imprints placed on packages of cigarettes for the purpose of evidencing payment of the excise tax due thereon must be placed on the bottom of the package of such cigarettes in such a manner that the stamps are clearly visible, legible and complete.
51(2) Wholesale dealers within this state must affix or cause to be affixed such stamps within 10 calendar days of receipt of the cigarettes.
75(3) Wholesale dealers within this state may not maintain stocks of unstamped cigarettes unless that part is identified for sale or distribution outside this state or intended as tax exempt sales as defined in Section 110210.04(4), F.S. 112Such unstamped stock must be maintained separately and apart from stamped cigarettes.
124(4) Wholesale dealers from outside the state must affix 133Florida 134tax stamps prior to shipping cigarettes into this state.
143Specific Authority 145210.10 FS. 147Law Implemented 149210.04, 150210.05, 151210.06 FS. 153History–Repromulgated 12-19-74, Amended 3-1-76, Formerly 7A-10.06, Amended 3-15-90, 7-9162-91, 1-7-92, Formerly 7A-10.006, Amended 9-2-08.
