(1) An excise or privilege tax, in addition to all other taxes of every kind imposed by law, is imposed upon the sale, receipt, purchase, possession, consumption, handling, distribution, and use of cigarettes in this state, in the following amounts, except as hereinafter otherwise provided, for cigarettes of standard dimensions:
(a) Upon all cigarettes weighing not more than 3 pounds per thousand, 16.95 mills on each cigarette.
(b) Upon all cigarettes weighing more than 3 pounds per thousand and not more than 6 inches long, 33.9 mills on each cigarette.
(c) Upon all cigarettes weighing more than 3 pounds per thousand and more than 6 inches long, 67.8 mills on each cigarette.
(2) The description of cigarettes contained in paragraphs (a), (b), and (c) of subsection (1) are hereby declared to be standard as to dimensions for taxing purposes as provided in this law and should any cigarette be received, purchased, possessed, sold, offered for sale, given away, or used of a size other than of standard dimensions, the same shall be taxed at the rate of 1.41 cents on each such cigarette.
(3) When cigarettes as described in paragraph (1)(a) are packed in varying quantities of 20 cigarettes or less, except manufacturer’s free samples authorized under s. 210.04(9), the following rate shall govern:
(a) Packages containing 10 cigarettes or less require a 16.95-cent tax.
(b) Packages containing more than 10 but not more than 20 cigarettes require a 33.9-cent tax.
(4) When cigarettes as described in paragraph (1)(b) are packed in varying quantities of 20 cigarettes or less, except manufacturer’s free samples authorized under s. 210.04(9), the following rates shall govern:
(a) Packages containing 10 cigarettes or less require a 33.9-cent tax.
(b) Packages containing more than 10 but not more than 20 cigarettes require a 67.8-cent tax.
(5) When cigarettes as described in paragraph (1)(c) are packed in varying quantities of 20 cigarettes or less, except manufacturer’s free samples authorized under s. 210.04(9), the following rates shall govern:
(a) Packages containing 10 cigarettes or less require a 67.8-cent tax.
(b) Packages containing more than 10 but not more than 20 cigarettes require a 135.6-cent tax.
(6) This tax shall be paid by the dealer to the division for deposit and distribution as hereinafter provided upon the first sale or transaction within the state, whether or not such sale or transfer be to the ultimate purchaser or consumer. The seller or dealer shall collect the tax from the purchaser or consumer, and the purchaser or consumer shall pay the tax to the seller. The seller or dealer shall be responsible for the collection of the tax and the payment of the same to the division. All taxes are due not later than the 10th day of the month following the calendar month in which they were incurred, and thereafter shall bear interest at the rate of 1 percent per month. If the amount of tax due for a given period is assessed without allocating it to any particular month, the interest shall begin with the date of the assessment. Whenever cigarettes are shipped from outside the state to anyone other than a distributing agent or wholesale dealer, the person receiving the cigarettes shall be responsible for the tax on said cigarettes and the payment of same to the division.
(7) It is the legislative intent that the tax on cigarettes shall be uniform throughout the state.
History.—s. 2, ch. 21946, 1943; s. 2, ch. 22645, 1945; s. 7, ch. 24337, s. 1, ch. 23871, s. 2, ch. 24363, 1947; s. 11, ch. 25035, s. 1, ch. 26320, 1949; s. 3, ch. 29884, 1955; ss. 1, 3, ch. 63-480; s. 1, ch. 65-442; s. 1, ch. 68-30; ss. 16, 35, ch. 69-106; ss. 40, 41, ch. 71-355; s. 6, ch. 72-360; s. 1, ch. 75-104; s. 1, ch. 77-409; s. 2, ch. 79-11; s. 1, ch. 82-85; s. 1, ch. 85-294; s. 1, ch. 86-123; s. 1, ch. 88-308; s. 20, ch. 90-132.
Cited 27 times | Published | Supreme Court of Florida
...ipt, purchase, possession, consumption, handling, distribution and use of cigarettes sold or to be sold at retail within the territorial limits of such municipality up to the same amount for the same size and the same package content as set forth in § 210.02, * * *. `The tax herein authorized shall be collected by the beverage department of the state in the same manner as the state tax imposed by § 210.02.' "3....
...With respect to Florida law, to illustrate this contention, AIG points to Florida Statutes § 210.05(5), which provides for the sale of "stamped but untaxed cigarettes" to the Seminole Tribe. Further, this Statute prohibits the dealer from collecting from the purchaser, that being the Seminole Tribe, "the tax imposed by § 210.02." AIG asserts that this is further clarification that the triggering event for the liability is the transaction described in FLA. STAT. § 210.02, that being the sale or transaction within the state....
...d degree, punishable as provided in s. 775.082 , s. 775.083 , or s. 775.084 . In lieu of the penalties provided in said sections, however, the person, firm or corporation may pay the tax plus a penalty equal to the amount of the tax authorized under section 210.02 on the unstamped cigarettes....
...ovided in the cigarette law, personally liable for the amount of the tax imposed on such cigarettes; and the Division of Alcoholic Beverages and Tobacco is authorized to collect such tax from such person or corporation by suit or otherwise. See also s. 210.02 (6), F....
...775.084 , F. S., and added the provision that: In lieu of the penalties provided in [s. 775.082 , s. 775.083 or s. 775.084 , F. S .], however, the person, firm, or corporation may pay the tax plus a penalty equal to the amount of the tax authorized under section 210.02 on the unstamped cigarettes....
...r of s. 210.18 (6)(a), adjudged by the court to be guilty of a `noncriminal violation' as defined by s. 775.08 (3) and limited by s. 775.082 (5), to pay a `fine, forfeiture, or other civil penalty' in the amount equal to double the tax authorized by s. 210.02 , F....
...210.18 (5)(a) or other applicable statutes; and, unless such other statutes authorize the division to return the contraband to a convicted violator and specify the circumstances in which and conditions upon which such return may be made, it cannot be done. Any tax owed may be collected by the division pursuant to ss. 210.02 (6), 210.12 (3), 210.14 , and 210.18 (4)(a), F....
...No statute authorizes the division or the courts to return seized contraband cigarettes to a convicted violator of s. 210.18 (6)(a), and such contraband must be seized and forfeited to the state under s. 210.18 (5)(a), or other applicable statutes. Nay tax owed may be collected by the division in the manners prescribed in ss. 210.02 (6), 210.12 (3), 210.14 , and 210.18 (4)(a), F....
meet the definition of the term "School" in section 210.2(c), Chapter 7 of the Code of Federal Regulations
This Florida statute resource is curated by Graham W. Syfert, Esq., a Jacksonville, Florida personal injury and workers' compensation attorney. For legal consultation, call 904-383-7448.
