Florida Statute 210.01 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 210
TAX ON TOBACCO PRODUCTS

View Entire Chapter

F.S. 210.01

210.01 Definitions.—When used in this part the following words shall have the meaning herein indicated:

(1) “Cigarette” means any roll for smoking, except one of which the tobacco is fully naturally fermented, without regard to the kind of tobacco or other substances used in the inner roll or the nature or composition of the material in which the roll is wrapped, which is made wholly or in part of tobacco irrespective of size or shape and whether such tobacco is flavored, adulterated or mixed with any other ingredient.

(2) “Persons” means any individual, copartnership, society, club, association, corporation, joint stock company, and any combination of individuals and also an executor, administrator, receiver, trustee or other fiduciary.

(3) “Sale” means any transfer, exchange or barter in any manner, or by any means whatever.

(4) “Retail sale” or “sale at retail” means a sale to a consumer or to any person for any purpose other than resale.

(5) “Dealer” means any wholesale dealer as hereinafter defined.

(6) “Wholesale dealer” means any person located inside or outside this state who sells cigarettes to retail dealers or other persons for purposes of resale only. Such term shall not include any cigarette manufacturer, export warehouse proprietor, or importer with a valid permit under 26 U.S.C. s. 5712 if such person sells or distributes cigarettes in this state only to dealers who are agents and who hold valid and current permits under s. 210.15 or to any cigarette manufacturer, export warehouse proprietor, or importer who holds a valid and current permit under 26 U.S.C. s. 5712.

(7) “Retail dealer” means any person located inside or outside this state other than a wholesale dealer engaged in the business of selling cigarettes, including persons issued a permit pursuant to s. 569.003.

(8) “Package” means the individual package, box or other container in or from which retail sales of cigarettes are normally made or intended to be made.

(9) “Agent” means any person authorized by the Division of Alcoholic Beverages and Tobacco to purchase and affix adhesive stamps under this part.

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

(11) “Use” means the consuming, giving away or disposing, in any manner, of cigarettes.

(12) “First sale” means the first use or consumption of cigarettes within this state.

(13) “Operating ad valorem millage” means all millages other than those fixed for debt service.

(14) “Distributing agent” means every person, firm or corporation in this state who acts as an agent for any person, firm or corporation outside or inside the state by receiving cigarettes in interstate or intrastate commerce and storing such cigarettes subject to distribution or delivery upon order from said principal to wholesale dealers and other distributing agents inside or outside this state.

(15) “Place of business” means any place where cigarettes are sold or where cigarettes are stored or kept for the purpose of sale or consumption; or if cigarettes are sold from a vending machine the place in which the vending machine is located.

(16) “Manufacturer’s representative” means a person who represents a manufacturer of cigarettes but who has no place of business in this state where cigarettes are stored. A manufacturer’s representative is required to obtain any cigarettes required by her or him through a wholesale dealer in this state and to make such reports as may be required by the Division of Alcoholic Beverages and Tobacco of the Department of Business and Professional Regulation.

(17) “Exporter” means a person who transports tax-exempt cigarettes into this state under bond for delivery beyond the borders of this state. Each permit shall entitle the permittee to store such cigarettes under bond at one location in this state pending shipment beyond the borders of this state.

(18) “Unstamped package” or “unstamped cigarettes” means a package on which the surcharge and tax required by this part have not been paid, regardless of whether or not such package is stamped or marked with the indicia of any other taxing authority, or a package on which there has been affixed a counterfeit or fraudulent indicium or stamp.

(19) “Stamp” or “stamps” means the indicia required to be placed on cigarette packages which evidence payment of the surcharge on cigarettes under s. 210.011 and the tax on cigarettes under s. 210.02.

(20) “Importer” means any person with a valid permit under 26 U.S.C. s. 5712 who imports into the United States, directly or indirectly, a finished cigarette for sale or distribution.

(21) “Manufacturer” means any domestic person or entity with a valid permit under 26 U.S.C. s. 5712 that manufactures, fabricates, assembles, processes, or labels a finished cigarette.

(22) “Counterfeit cigarettes” means cigarettes that have false manufacturing labels, tobacco product packs with counterfeit tax stamps, or any combination thereof.

History.—s. 1, ch. 21946, 1943; s. 1, ch. 22645, 1945; s. 1, ch. 24363, 1947; s. 1, ch. 26320, 1949; ss. 1, 2, ch. 29884, 1955; s. 1, ch. 61-399; s. 1, ch. 67-45; ss. 16, 35, ch. 69-106; s. 45, ch. 71-377; s. 1, ch. 73-123; s. 59, ch. 77-104; s. 3, ch. 77-421; s. 1, ch. 79-11; s. 1, ch. 87-86; s. 13, ch. 94-218; s. 1488, ch. 95-147; s. 1, ch. 2005-228; s. 2, ch. 2009-79; s. 1, ch. 2012-208.

F.S. 210.01 on Google Scholar

F.S. 210.01 on Casetext

Amendments to 210.01

Arrestable Offenses / Crimes under Fla. Stat. 210.01

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 210.01.

Annotations, Discussions, Cases:

Cases Citing Statute 210.01

Total Results: 20

In Re: Standard Jury Instructions in Criminal Cases-Report 2018-12.

Court: Supreme Court of Florida | Date Filed: 2019-05-30

Citation: 272 So. 3d 243

Snippet: cigars. Give if cigarette is alleged. § 210.01(1), Fla.Stat. "Cigarette" means any roll

James Farmer v. State of Florida

Court: District Court of Appeal of Florida | Date Filed: 2019-04-29

Citation: 268 So. 3d 1009

Snippet: Idaho Code § 39-4503 (2018); 410 Ill. Comp. Stat. 210/1.5 (2018); 755 Ill.

Diaz v. State

Court: District Court of Appeal of Florida | Date Filed: 2019-04-03

Citation: 272 So. 3d 482

Snippet: 210.25(12); any cigarette as defined in s. 210.01(1); any cigar; any intoxicating beverage

GRABBA-LEAF, LLC v. Department of Business and Professional etc.

Court: District Court of Appeal of Florida | Date Filed: 2018-11-06

Citation: 257 So. 3d 1205

Snippet: does not include cigarettes, as defined by s. 210.01(1), or cigars. As we correctly noted in Brandy’s

In Re: Standard Jury Instructions in Criminal Cases-Report 2016-09

Court: Supreme Court of Florida | Date Filed: 2017-04-27

Citation: 216 So. 3d 497

Snippet: cigars. Give if cigarette is alleged. § 210.01(1), Fla. Stat. “Cigarette” means any roll

In Re: Standard Jury Instructions in Criminal Cases - Report No. 2015-03 – Corrected Opinion

Court: Supreme Court of Florida | Date Filed: 2016-05-19

Snippet: cigars. Give if cigarette is alleged. § 210.01(1), Fla. Stat. “Cigarette” means any roll

In Re STANDARD JURY INSTRUCTIONS IN CRIMINAL CASES—REPORT NO. 2015-03

Court: Supreme Court of Florida | Date Filed: 2016-04-07

Citation: 191 So. 3d 291, 2016 WL 1375710

Snippet: cigars. Give if cigarette is alleged. § 210.01(1), Fla. Stat. “Cigarette” means any roll

Brandy's Products, Inc. v. Department of Business & Professional Regulation

Court: District Court of Appeal of Florida | Date Filed: 2016-04-06

Citation: 188 So. 3d 130, 2016 WL 1337108, 2016 Fla. App. LEXIS 5244

Snippet: products” does not include cigarettes, as defined by s. 210.01(1), or cigars. § 210.25(11),’ Fla. Stat. (emphasis

In Re STANDARD JURY INSTRUCTIONS IN CRIMINAL CASES—REPORT NO. 2013-05

Court: Supreme Court of Florida | Date Filed: 2014-12-11

Citation: 153 So. 3d 192, 2014 WL 6977938

Snippet: cigars. Give if cigarette is alleged. § 210.01(1) Fla. Stat. “Cigarette” means any roll

Arafat v. U-haul Center Margate

Court: District Court of Appeal of Florida | Date Filed: 2011-06-22

Citation: 82 So. 3d 903, 2011 Fla. App. LEXIS 9610, 2011 WL 2462763

Snippet: The only rules incorporated are 1.090, 1.190, 1.210, 1.260, 1.410, and 1.560; other rules may apply if

Phillips v. State

Court: District Court of Appeal of Florida | Date Filed: 2003-09-12

Citation: 855 So. 2d 192, 2003 Fla. App. LEXIS 13769, 2003 WL 22103333

Snippet: Legislature enacted Chapters 02-208, 02-209, 02-210, 01-211, and 02-212, Laws of Florida, which reenacted

Jackson v. State

Court: District Court of Appeal of Florida | Date Filed: 2003-05-16

Citation: 847 So. 2d 1038, 2003 WL 21105301

Snippet: legislature enacted Chapters 02-208, 02-209, 02-210, 01-211, and 02-212, Laws of Florida, which reenacted

Jordan v. State

Court: District Court of Appeal of Florida | Date Filed: 2001-12-21

Citation: 801 So. 2d 1032, 2001 WL 1635440

Snippet: in s. 210.25(11); any cigarette as defined in s. 210.01(1); any cigar; any intoxicating beverage or beverage

Garvin v. Jerome

Court: Supreme Court of Florida | Date Filed: 2000-09-21

Citation: 767 So. 2d 1190, 25 Fla. L. Weekly Supp. 692, 2000 Fla. LEXIS 1892, 2000 WL 1354005

Snippet: to the question of partial rejection. AS 29.28.210(1) provides that “A recall ballot contains ... the

State v. Connelly

Court: Supreme Court of Florida | Date Filed: 1999-08-19

Citation: 748 So. 2d 248, 1999 WL 628784

Snippet: act, to wit: ... any cigarette as defined in s. 210.01(1); ... any narcotic, hypnotic, or excitative drug

Amend. to Fla. Rules of Appellate Proc.

Court: Supreme Court of Florida | Date Filed: 1996-12-26

Citation: 685 So. 2d 773, 1996 WL 673822

Snippet: briefs shall be served as prescribed by rule 9.210. (1) Stay of Proceedings. In the absence of a stay

Ago

Court: Florida Attorney General Reports | Date Filed: 1993-05-26

Snippet: Markham v. State, Department of Revenue,298 So.2d 210 (1 D.C.A. Fla., 1974); State v. Town of North Miami

Harmon v. Williams

Court: Supreme Court of Florida | Date Filed: 1993-03-18

Citation: 615 So. 2d 681, 1993 WL 74252

Snippet: the surviving spouse for purposes of section 732.210(1), the attorney *683 in this case did not have a

Ago

Court: Florida Attorney General Reports | Date Filed: 1993-03-11

Snippet: Markham v. State, Department of Revenue298 So.2d 210 (1 D.C.A. Fla., 1974); Ferrera v. Caves, 475 So.2d

Ago

Court: Florida Attorney General Reports | Date Filed: 1991-08-08

Snippet: Markham v. State, Department of Revenue,298 So.2d 210 (1 D.C.A. Fla., 1974). 3 Thornber v. city of Fort