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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) 2No manufacturer 4or importer 6may ship cigarettes directly to any retail dealer in the State of Florida; and no wholesale 22deale23r may place orders with a manufacturer 30or importer for a direct 35shipment of cigarettes to a retail dealer.
42(2) Whenever cigarettes are shipped by a vendor from outside the state directly to individual consumers in Florida, the out-of-state vendor has a responsibility to provide information to the Division as required by the Jenkins Act, Title 15, Chapter 10A, Section 376, United States Code. Any person selling or transferring cigarettes for profit in interstate commerce to other than a wholesale dealer must first report to the Division their intent to sell into Florida by providing their name and trade name, and the address of their places of business. By the 10th calendar day of each month the person must report to the Division all sales or transfers of cigarettes shipped into Florida by providing a memorandum or copy of the invoice covering each and every shipment made during the previous calendar month, and including the name and address of the person to whom the shipment was made, the brand, and the quantity thereof.
196In those cases where the 10th calendar day falls on a Saturday, Sunday, or a legal holiday, reports shall be accepted as timely filed if postmarked or delivered to the Division on the following business day which is neither a Saturday, Sunday or legal holiday. As used in this rule, legal holiday means those days as designated in Section 255110.117, F.S., 257and Federal holidays.
260(3) Any person in possession of any cigarettes upon which a tax is imposed and upon which that tax has not been paid is personally liable for the amount of tax imposed. Whenever cigarettes are shipped from an out-of-state vendor to an individual consumer in 305Florida, 306the person receiving the cigarettes is responsible for the tax on the cigarettes and the payment of the tax to the state. DBPR Form AB&T 4000A-215, Individual Cigarette And/Or Tobacco Product Excise Tax Report, 340which may be obtained as specified in Rule 34861A-5.001, 349F.A.C., and is 352incorporated herein by reference and effective (2/08) is used to report such cigarettes and for payment of the applicable excise taxes due to the Division.
377Specific Authority 379210.10 FS. 381Law Implemented 383210.02, 384210.085 385FS. History–Repromulgated 12-19-73884, Formerly 7A-10.17, 7A-10.017, Amended 9-2-08.
