Florida Statute 210.011 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 210
TAX ON TOBACCO PRODUCTS

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F.S. 210.011

210.011 Cigarette surcharge levied; collection.—

(1) A surcharge, in addition to all other taxes of every kind levied by law, is levied upon the sale, receipt, purchase, possession, consumption, handling, distribution, and use of cigarettes in this state, in the following amounts, except as otherwise provided in subsections (2)-(5), for cigarettes of standard dimensions:

(a) Upon all cigarettes weighing not more than 3 pounds per thousand, 5 cents on each cigarette.

(b) Upon all cigarettes weighing more than 3 pounds per thousand and not more than 6 inches long, 10 cents on each cigarette.

(c) Upon all cigarettes weighing more than 3 pounds per thousand and more than 6 inches long, 20 cents on each cigarette.

(2) The descriptions of cigarettes contained in subsection (1) are declared to be standard as to dimensions for the purpose of levying a surcharge as provided in this section. If any cigarette is received, purchased, possessed, sold, offered for sale, given away, or used which is of a size other than those standard dimensions, the cigarette is subject to a surcharge at the rate of 4.2 cents on each cigarette.

(3) When cigarettes as described in paragraph (1)(a) are packed in varying quantities of 20 cigarettes or fewer, except the manufacturer’s free samples authorized under s. 210.04(9), the following rates shall govern:

(a) Packages containing 10 cigarettes or fewer require a surcharge of 50 cents.

(b) Packages containing more than 10 but not more than 20 cigarettes require a surcharge of $1.

(4) When cigarettes as described in paragraph (1)(b) are packed in varying quantities of 20 cigarettes or fewer, except the manufacturer’s free samples authorized under s. 210.04(9), the following rates shall govern:

(a) Packages containing 10 cigarettes or fewer require a surcharge of $1.

(b) Packages containing more than 10 but not more than 20 cigarettes require a surcharge of $2.

(5) When cigarettes as described in paragraph (1)(c) are packed in varying quantities of 20 cigarettes or fewer, except the manufacturer’s free samples authorized under s. 210.04(9), the following rates shall govern:

(a) Packages containing 10 cigarettes or fewer require a surcharge of $2.

(b) Packages containing more than 10 but not more than 20 cigarettes require a surcharge of $4.

(6) This surcharge 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 such sale or transfer is to the ultimate purchaser or consumer. The seller or dealer shall collect the surcharge from the purchaser or consumer, and the purchaser or consumer shall pay the surcharge to the seller. The seller or dealer is responsible for the collection of the surcharge and payment of the surcharge to the division. All surcharges 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 surcharge due for a given period is assessed without allocating it to any particular month, the interest begins accruing on 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 is responsible for the surcharge on the cigarettes and payment of the surcharge to the division.

(7) It is the legislative intent that the surcharge on cigarettes be uniform throughout the state.

(8) The surcharge levied under this section shall be administered, collected, and enforced in the same manner as the tax imposed under s. 210.02.

(9) Revenue produced from the surcharge levied under this section shall be deposited into the Health Care Trust Fund within the Agency for Health Care Administration.

History.—s. 3, ch. 2009-79.

F.S. 210.011 on Google Scholar

F.S. 210.011 on Casetext

Amendments to 210.011

Arrestable Offenses / Crimes under Fla. Stat. 210.011

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 210.011.

Annotations, Discussions, Cases:

Cases Citing Statute 210.011

Total Results: 20

Kim Braddock v. City of Port Orange Pension Fund

Court: District Court of Appeal of Florida | Date Filed: 2024-10-02

Snippet: of Tampa’s Gen. Emp. Ret. Fund, 189 So. 3d 207, 210–11 (Fla. 2d DCA 2016). “The nexus determination focuses

Apex Roofing and Restoration, LLC a/a/o Nancy Forde v. Security First Insurance Company

Court: District Court of Appeal of Florida | Date Filed: 2024-05-31

Snippet: DCA 1998); accord Lewis Tree Serv., 311 So. 3d at 210–11; Arthur Finnieston, Inc. v. Pratt, 673 So. 2d 560

Pedro Gil v. The State of Florida

Court: District Court of Appeal of Florida | Date Filed: 2024-05-08

Snippet: probable cause.”); Abaunza v. State, 278 So. 3d 207, 210-11 (Fla. 1st DCA 2019) (“[O]ur standard of review

Clarence Lawton v. The State of Florida

Court: District Court of Appeal of Florida | Date Filed: 2024-03-06

Snippet: evidence supporting the trial court’s findings. Id. at 210-11. We conclude that the trial court’s findings are

William Franklin Scott Jr v. State of Florida

Court: District Court of Appeal of Florida | Date Filed: 2024-03-06

Snippet: them at trial. Cf. Perez v. State, 536 So. 2d 206, 210–11 (Fla. 1988) (rejecting “argument that the child

C&S Wholesale Grocers, Inc. v. State of Florida Department of Business and Professional Regulation, Division of

Court: District Court of Appeal of Florida | Date Filed: 2023-12-13

Snippet: Protection challenges to cigarette taxes under sections 210.011 and 210.02(1), Florida Statutes, in a separate

MASOUD SHOJAEE v. ANIBAL J. DUARTE-VIERA, P.A., etc.

Court: District Court of Appeal of Florida | Date Filed: 2023-06-14

Snippet: evidence. Inglis v. Casselberry, 200 So. 3d 206, 210-11 (Fla. 2d DCA 2016); Elsner v. E-Commerce Coffee

MASOUD SHOJAEE v. ANIBAL J. DUARTE-VIERA, P.A., etc.

Court: District Court of Appeal of Florida | Date Filed: 2023-06-14

Snippet: evidence. Inglis v. Casselberry, 200 So. 3d 206, 210-11 (Fla. 2d DCA 2016); Elsner v. E-Commerce Coffee

MARGIE SALYER vs TOWER HILL SELECT INSURANCE COMPANY AND MASON DIXON CONTRACTING, INC.

Court: District Court of Appeal of Florida | Date Filed: 2023-06-02

Snippet: Grocery Co. v. Teutonia Fire Ins. Co., 77 So. 209, 210–11 (Fla. 1917). When that happens, the “assignee

GCTC HOLDINGS, LLC v. T TAG QSR, LLC

Court: District Court of Appeal of Florida | Date Filed: 2022-09-09

Snippet: contain trade secret information." Id. at 210-11 (citing Ameritrust Ins. Corp. v. O'Donnell

LAWYER STANLEY, JR. v. THE STATE OF FLORIDA

Court: District Court of Appeal of Florida | Date Filed: 2021-11-17

Snippet: act”); see also Beamon v. State, 23 So. 3d 209, 210-11 (Fla. 4th DCA 2009) (explaining ongoing course

THE KIDWELL GROUP, LLC d/b/a AIR QUALITY ASSESSORS OF FLORIDA a/a/o FRANCINE NOVEMBRE v. GEOVERA SPECIALTY INSURANCE COMPANY

Court: District Court of Appeal of Florida | Date Filed: 2021-10-13

Snippet: Grocery Co. v. Teutonia Fire Ins. Co., 77 So. 209, 210-11 (Fla. 1917) (“[I]t is a well-settled rule that

EXTREME EMERGENCY FIRE & WATER RESTORATION LLC v. CERTAIN UNDERWRITERS AT LLOYD'S OF LONDON

Court: District Court of Appeal of Florida | Date Filed: 2020-12-16

Snippet: Grocery Co. v. Teutonia Fire Ins. Co., 77 So. 209, 210-11 (Fla. 1917) (invalidating an insurance

Matthew Tyler Pollard v. State of Florida

Court: District Court of Appeal of Florida | Date Filed: 2019-06-20

Snippet: are not protected by the Fifth Amendment. Id. at 210-11 (collecting cases). Whether a particular compelled

FELIX JOSUE MARTINEZ v. STATE OF FLORIDA

Court: District Court of Appeal of Florida | Date Filed: 2018-10-10

Citation: 256 So. 3d 897

Snippet: the 10-20-Life statute. See Young, 219 So. 3d at 210–11 (holding that “there is no clear indication that

RESTORATION 1 OF PORT ST. LUCIE, a/a/o JOHN and LIZA SQUITIERI v. ARK ROYAL INSURANCE COMPANY

Court: District Court of Appeal of Florida | Date Filed: 2018-09-05

Citation: 255 So. 3d 344

Snippet: not apply to an assignment after loss.” Id. at 210-11. The court thus held that because the insureds

Security First Ins. Co. v. Florida Office of Ins. Regulation

Court: District Court of Appeal of Florida | Date Filed: 2017-11-27

Snippet: Co. v. Teutonia Fire Insurance Co., 77 So. 209, 210-11 (Fla. 1917), that "it is a well-settled rule

Darriue Montgomery v. State

Court: District Court of Appeal of Florida | Date Filed: 2017-11-09

Citation: 230 So. 3d 1256

Snippet: section 775.087(2). Young v. State, 219 So.3d 206, 210-11 (Fla. 5th DC.A 2017). That case is distinguishable

Kenneth R. Jackson v. State of Florida

Court: Supreme Court of Florida | Date Filed: 2017-03-23

Citation: 213 So. 3d 754, 42 Fla. L. Weekly Supp. 361, 2017 WL 1090546, 2017 Fla. LEXIS 648

Snippet: 2d 258, 264 (Ind. 2004); Galindo, 774 N.W.2d at 210-11.11 Finally, this Court has historically

Dale Lee Norman v. State of Florida

Court: Supreme Court of Florida | Date Filed: 2017-03-02

Citation: 215 So. 3d 18, 42 Fla. L. Weekly Supp. 239, 2017 WL 823613, 2017 Fla. LEXIS 448

Snippet: *24the scope of the Second Amendment right. Id. at 210-11. The Fourth District concluded that under the first