Home Rolled, Inc. DS 2012-046; On June 4, 2012, the Division received a Petition for Declaratory Statement in which the Petitioner, Home Rolled, Inc., requests clarification as to whether unadulterated and unprocessed whole leaf tobacco with the ...

 

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION
Division of Alcoholic Beverages and Tobacco

NOTICE IS HEREBY GIVEN that Division of Alcoholic Beverages and Tobacco, Department of Business and Professional Regulation, State of Florida has issued an order disposing of the petition for declaratory statement filed by Home Rolled, Inc. DS 2012-046 on December 12, 2012. The following is a summary of the agency's disposition of the petition:
On June 4, 2012, the Division received a Petition for Declaratory Statement in which the Petitioner, Home Rolled, Inc., requests clarification as to whether unadulterated and unprocessed whole leaf tobacco with the stem intact sold to end consumers will be subject to the taxes and surcharges on Tobacco Products by the State of Florida. The Petitioner is substantially affected by the statutory provisions cited and has standing to seek this declaratory statement. Chapter 210, Florida Statutes, sets out the taxing regime upon tobacco products within the State of Florida. The Petitioner also requests clarification as to whether the Petitioner will need to be licensed as a Distributor, Retailer, Retail Tobacco Products Dealer, or some combination thereof. The Division has jurisdiction over this matter pursuant to Sections 120.565, 210.10, Florida Statutes, and is responsible for the application and enforcement of Chapter 210, Florida Statutes, specifically Sections 210.01 and 210.015, Florida Statutes. On December 12, 2012 the Division hereby grants the Petitioner’s requests as to whether unadulterated and unprocessed whole leaf tobacco leaves with stem intact will be subject to the taxes and surcharges on Tobacco Products by the State of Florida. Whole “raw” tobacco leaves with the stem intact, which have not been fermented or otherwise treated in any way do not fall within the definition of “Tobacco products” as found in § 210.25(11), Florida Statutes, therefore they are not subject to the surcharges set forth within Part II of Chapter 210. Petitioners purported business would require licensure as a retail tobacco products dealer under § 569.003(1)(a), Florida Statutes, since, from the facts given by Petitioner, sales would be made to the ultimate consumers. However, insufficient facts are available to determine the proper premises to be licensed for Petitioner. More specific data would be needed concerning Petitioner’s business model and operations to determine the proper premises to hold the retail tobacco products dealer license.
A copy of the Order Disposing of the Petition for Declaratory Statement may be obtained by contacting: The Agency Clerk, Department of Business and Professional Regulation, Division of Alcoholic Beverages and Tobacco, 1940 North Monroe Street, Tallahassee, Florida 32399-2217
Please refer all comments to: Michael Ross, Chief Assistant General Counsel, Department of Business and Professional Regulation, Division of Alcoholic Beverages and Tobacco, 1940 North Monroe Street, Tallahassee, Florida 32399-2202.