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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 |
1(1) Cigarette wholesale 4deale5rs are required to keep sales tickets or invoices covering all sales of cigarettes to retail dealers.
22(2) Invoices of cigarette sales by wholesale dealers to retail dealers must include:
35(a) Seller’s business name, address, and 41cigarette wholesale dealer’s 44state permit number;
47(b) Invoice number;
50(51c52) Purchaser’s business name;
56(d57) Purchaser’s name (individual, partnership, or corporation);
64(e65) Business address of purchaser, including county name;
73(74f75) Retail dealer state permit number;
81(82g83) Date of delivery;
87(h88) Number of packages or cartons of each brand sold or delivered; and
101(i102) If products other than cigarettes are located on an invoice to the retail 116deal117er, cigarettes shall be listed following one another in uninterrupted order.
128(1293130) Invoices which include both cigarettes and other tobacco products must meet the minimum requirements set forth in this rule and Rule 61A-10.015353, 154FAC.
155Specific Authority 157210.10 FS. 159Law Implemented 161210.09(4)(a), 162210.16321640, 165569.007 FS. 167History–168Repromulgated 12-19-74, Amended 3-1-76, Formerly 7A-10.17418, 7A-10.018, Amended 12-20-94, 9-2-08.
