Florida Statute 210.25 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 210
TAX ON TOBACCO PRODUCTS

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210.25 Definitions.—As used in this part:

(1) “Affiliate” means a manufacturer or other person that directly or indirectly, through one or more intermediaries, controls or is controlled by a distributor or that is under common control with a distributor.

(2) “Business” means any trade, occupation, activity, or enterprise engaged in for the purpose of selling or distributing tobacco products in this state.

(3) “Consumer” means any person who has title to or possession of tobacco products in storage for use or other consumption in this state.

(4) “Division” means the Division of Alcoholic Beverages and Tobacco of the Department of Business and Professional Regulation.

(5) “Distributor” means:

(a) Any person engaged in the business of selling tobacco products in this state who brings, or causes to be brought, into this state from outside the state any tobacco products for sale;

(b) Any person who makes, manufactures, or fabricates tobacco products in this state for sale in this state; or

(c) Any person engaged in the business of selling tobacco outside this state who ships or transports tobacco products to retailers in this state to be sold by those retailers.

(6) “Manufacturer” means any person who manufactures and sells tobacco products.

(7) “Place of business” means any place where tobacco products are sold, manufactured, stored or kept for the purpose of sale or consumption, including any vessel, vehicle, airplane, train, or vending machine.

(8) “Retail outlet” means each place of business from which tobacco products are sold to consumers.

(9) “Retailer” means any person engaged in the business of selling tobacco products to ultimate consumers.

(10) “Sale” means any transfer, exchange, or barter for a consideration. The term “sale” includes a gift by a person engaged in the business of selling tobacco products for advertising or as a means of evading this part or for any other purpose.

(11) “Storage” means any keeping or retention of tobacco products for use or consumption in this state.

(12) “Tobacco products” means loose tobacco suitable for smoking; snuff; snuff flour; cavendish; plug and twist tobacco; fine cuts and other chewing tobaccos; shorts; refuse scraps; clippings, cuttings, and sweepings of tobacco, and other kinds and forms of tobacco prepared in such manner as to be suitable for chewing; but “tobacco products” does not include cigarettes, as defined by s. 210.01(1), or cigars.

(13) “Use” means the exercise of any right or power incidental to the ownership of tobacco products.

(14) “Wholesale sales price” means the sum of:

(a) The full price paid by the distributor to acquire the tobacco products, including charges by the seller for the cost of materials, the cost of labor and service, charges for transportation and delivery, the federal excise tax, and any other charge, even if the charge is listed as a separate item on the invoice paid by the distributor, exclusive of any diminution by volume or other discounts, including a discount provided to a distributor by an affiliate; and

(b) The federal excise tax paid by the distributor on the tobacco products if the tax is not included in the full price under paragraph (a).

History.—s. 1, ch. 85-141; s. 1, ch. 86-286; s. 4, ch. 91-429; s. 17, ch. 94-218; s. 9, ch. 2016-220.

F.S. 210.25 on Google Scholar

F.S. 210.25 on CourtListener

Amendments to 210.25

Annotations, Discussions, Cases:

Cases Citing Statute 210.25

Total Results: 14 | Sort by: Relevance | Newest First

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Stephen Grossman v. Nationsbank, N.A., 225 F.3d 1228 (11th Cir. 2000).

Cited 301 times | Published | Court of Appeals for the Eleventh Circuit | 2000 WL 1263811

...rs effected through Fedwire. Therefore, the district court analyzed the claims in Grossman’s complaint exclusively using Subpart B of Regulation J, which applies U.C.C. Article 4A as the governing statute for Fedwire funds transfers. See 12 C.F.R. § 210.25 (b)(1) (providing also that Regulation J controls in the event of inconsistencies with U.C.C....

...DISCUSSION The district court held, and the parties agree, that the provisions of Regulation J exclusively apply to the fund transfer in this case because it was effected by the use of Fedwire, the Federal Reserve Banks’ wire-transfer system. See 12 C.F.R. § 210.25-32 . Regulation J applies U.C.C. Article 4A to wire transfers conducted using Fedwire. See 12 C.F.R. § 210.25 (b)(1); Appendix B to Subpart B to Part 210 4 ; see also Donmar Enters., Inc....

...After Barnett Bank merged into Nationsbank, Nationsbank was substituted as the defendant in this case. To avoid confusion, we will refer only to Nations-bank in this opinion. 3 . 55 Fed.Reg. 40,791 (1990) (as amended Oct. 5, 1990) (codified at 12 C.F.R. Part 210 (Sub-part B & Appendix B)). 4 . Subsection 210.25(b)(1) states that Subpart B to Part 210 (the codification of Regulation J) "incorporates the provisions of Article 4A set forth in appendix B to this subpart....

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Regions Bank v. The Provident Bank, Inc., 345 F.3d 1267 (11th Cir. 2003).

Cited 34 times | Published | Court of Appeals for the Eleventh Circuit | 51 U.C.C. Rep. Serv. 2d (West) 579, 2003 U.S. App. LEXIS 19473, 2003 WL 22158774

...Because the wire transfers at issue here occurred via the Federal Reserve Wire Transfer Network, or “Fedwire,” which is owned and operated by the Federal Reserve Banks, Subpart B of Federal Reserve Regulation J (“Regulation J”), 12 C.F.R. §§ 210.25-210.32, applies. See id. § 210.25(a) (“This subpart provides rules to govern funds transfers through Fedwire . . . .”). Moreover, Regulation J “incorporates the provisions of Article 4A” of the U.C.C. as set forth in the Regulation, id. § 210.25(b)(1), and “governs the rights and obligations of,” inter alia, “parties to a funds transfer any part of which is carried 12 out through Fedwire. . . . “ Id. § 210.25(b)(2)(v)....

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GRABBA-LEAF, LLC v. Dep't of Bus. & Prof'l etc., 257 So. 3d 1205 (Fla. Dist. Ct. App. 2018).

Cited 3 times | Published | District Court of Appeal of Florida

smoking” under the definition of “tobacco products.” § 210.25(12), Fla. Stat. But Grabba-Leaf argues that the

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Micjo, Inc. v. Dep't of Bus. & Prof'l Reg., Div. of Alcoholic Beverages & Tobacco, 78 So. 3d 124 (Fla. 2d DCA 2012).

Cited 2 times | Published | Florida 2nd District Court of Appeal | 2012 WL 279670, 2012 Fla. App. LEXIS 1322

phrase “wholesale sales price” as it appears in section 210.25(13), Florida Statutes (2009), and as it appears

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Brandy's Prods., Inc. v. Dep't of Bus. & Prof'l Reg., 188 So. 3d 130 (Fla. 1st DCA 2016).

Cited 2 times | Published | Florida 1st District Court of Appeal | 2016 WL 1337108, 2016 Fla. App. LEXIS 5244

under the definition of “tobacco products” in section 210.25(11), Florida Statutes. We agree. Accordingly

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In Re Stand. Jury Instructions in Crim. Cases—report No. 2013-05, 153 So. 3d 192 (Fla. 2014).

Cited 1 times | Published | Supreme Court of Florida | 2014 WL 6977938

...1st DCA 1992). A “weapon” is an instrument that is designed and constructed for use as a weapon, or, if the instrument is capable of being used as a weapon, the defendant used, threatened to use, or intended to use the instrument as a weapon. Give if tobacco product is alleged. § 210.25(11) Fla....

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Stephen Grossman v. Nationsbank, NA (11th Cir. 2000).

Published | Court of Appeals for the Eleventh Circuit

...d through Fedwire. Therefore, the district court analyzed the claims in Grossman's complaint exclusively using Subpart B of Regulation J, which applies U.C.C. Article 4A as the governing statute for Fedwire funds transfers. See 12 C.F.R. § 210.25(b)(1) (providing also that Regulation J controls in the event of inconsistencies with U.C.C....

...Part 210 (Subpart B & Appendix B)). The district court held, and the parties agree, that the provisions of Regulation J exclusively apply to the fund transfer in this case because it was effected by the use of Fedwire, the Federal Reserve Banks' wire-transfer system. See 12 C.F.R. § 210.25-32. Regulation J applies U.C.C. Article 4A to wire transfers conducted using Fedwire. See 12 C.F.R. § 210.25(b)(1); Appendix B to Subpart B to Part 2104; see also Donmar Enters., Inc....

...The beneficiary's bank is "the bank identified in the payment order in which an account of the beneficiary is to be credited pursuant to the order or which otherwise is to make payment to the beneficiary if the order does not provide for payment to an 4 Subsection 210.25(b)(1) states that Subpart B to Part 210 (the codification of Regulation J) "incorporates the provisions of Article 4A set forth in appendix B to this subpart....

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Stephen Grossman v. Nationsbank, NA (11th Cir. 2000).

Published | Court of Appeals for the Eleventh Circuit

...transfers effected through Fedwire. Therefore, the district court analyzed the claims in Grossman’s complaint exclusively using Subpart B of Regulation J, which applies U.C.C. Article 4A as the governing statute for Fedwire funds transfers. See 12 C.F.R. § 210.25(b)(1) (providing also that Regulation J controls in the event of inconsistencies with U.C.C....

...nd transfer in this case because it was effected by the use of Fedwire, the Federal Reserve Banks’ wire-transfer system. See 12 C.F.R. § 216.25-32. Regulation J applies U.C.C. Article 4A to wire transfers conducted using Fedwire. See 12 C.F.R. § 210.25(b)(1); Appendix B to Subpart B to Part 2104; see also Donmar Enters. Inc. v. Southern Nat’l Bank, 64 F.3d 944, 948 (4th Cir. 1995). We address Nationsbank’s duty under Regulation J and U.C.C. Article 4A once Grossman requested the fund transfer, so that we can determine whether 4 Subsection 210.25(b)(1) states that Subpart B to Part 210 (the codification of Regulation J) “incorporates the provisions of Article 4A set forth in appendix B to this subpart....

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In Re: Stand. Jury Instructions in Crim. Cases-Report 2018-12., 272 So. 3d 243 (Fla. 2019).

Published | Supreme Court of Florida

Give if tobacco product is alleged. § 210.25(11), Fla.Stat. "Tobacco products" means

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In Re: Stand. Jury Instructions in Crim. Cases - Report No. 2015-03 – Corrected Opinion (Fla. 2016).

Published | Supreme Court of Florida

weapon. Give if tobacco product is alleged. § 210.25(11), Fla. Stat. “Tobacco products” means

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Global Hookah Distributors, Inc v. Dep't of Bus. & Prof'l Reg., Div. of Alcoholic Beverages & Tobacco (Fla. 1st DCA 2025).

Published | Florida 1st District Court of Appeal

include “loose tobacco suitable for smoking.” § 210.25(12), Fla. Stat. Global Hookah Distributors, Inc

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Jesus Alonso Alvarez Rodriguez v. Branch Banking & Trust Co. (11th Cir. 2022).

Published | Court of Appeals for the Eleventh Circuit

BB&T had violated Regulation J, 12 C.F.R. § 210.25—which governed wire transfers over the Fedwire

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In Re Stand. Jury Instructions in Crim. Cases—report No. 2015-03, 191 So. 3d 291 (Fla. 2016).

Published | Supreme Court of Florida | 2016 WL 1375710

weapon. Give if tobacco product is alleged. § 210.25(ll),_Fla. Stat. “Tobacco products” means

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In Re: Stand. Jury Instructions in Crim. Cases-Report 2016-09, 216 So. 3d 497 (Fla. 2017).

Published | Supreme Court of Florida

weapon. Give if tobacco product is alleged. § 210.25(11), Fla. Stat. “Tobacco products” means

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.