Florida Statute 210.75 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 210
TAX ON TOBACCO PRODUCTS

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210.75 Administration.—

(1) The division, under the applicable rules of the Department of Management Services, shall have the power to employ such employees and assistants and to incur such other expenses as may be necessary for the administration of this part within the limits of an appropriation for the operation of the Department of Business and Professional Regulation as may be authorized by the General Appropriations Act.

(2) The division has authority to adopt rules pursuant to ss. 120.536(1) and 120.54 to enforce the provisions of this part.

History.—s. 1, ch. 85-141; s. 1, ch. 86-286; s. 4, ch. 91-429; s. 82, ch. 92-279; s. 55, ch. 92-326; s. 20, ch. 94-218; s. 19, ch. 98-200.

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Amendments to 210.75

Annotations, Discussions, Cases:

Cases Citing Statute 210.75

Total Results: 2 | Sort by: Relevance | Newest First

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GRABBA-LEAF, LLC v. Dep't of Bus. & Prof'l etc., 257 So. 3d 1205 (Fla. 1st DCA 2018).

Cited 3 times | Published | Florida 1st District Court of Appeal

...A debate exists about the breadth of our Brandy’s opinion. Some language in the Brandy’s opinion suggests that it forbade the taxation of blunt wraps across the board: authority to adopt rules to enforce chapter 210, part II’s provisions for taxing loose tobacco products. See § 210.75, Fla....

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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

...§ 210.276(1), Fla. Stat. The other imposes a tax “upon all tobacco 6 products in this state and upon any person engaged in business as a distributor thereof.” § 210.30(1), Fla. Stat. ABT administers this taxation. See § 210.75, Fla....

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