61A-10.013. Transactions, Wholesale Dealers, Manufacturers' and Importers' Representatives

(1) Cigarette transactions between manufacturers’ and/or importers’ representatives and qualified wholesale dealers are to be reported individually as either purchases or sales, as the case may be. Exchanges of cigarettes, unless on an even package for package basis, are to be reported as both sales and purchases. No net or adjusted totals are permitted. It will be the responsibility of each manufacturer’s and importer’s representative to issue individual sales slips for all such transactions.

(2) Any wholesale dealer making purchases from a manufacturer’s or importer’s representative must list on the monthly report the name and permit number of the manufacturer or importer on whose behalf the representative is acting. Each such sale or purchase is to be reported separately.

Specific Authority 210.10 FS. Law Implemented 210.09, 210.01 FS. History–Repromulgated 12-19-74, Amended 2-1-76, Formerly 7A-10.13, 7A-10.013, Amended 9-2-08.