The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 210
TAX ON TOBACCO PRODUCTS

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F.S. 210.02

210.02 Cigarette tax imposed; collection.—

(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.

F.S. 210.02 on Google Scholar

F.S. 210.02 on Casetext

Amendments to 210.02

Arrestable Offenses / Crimes under Fla. Stat. 210.02

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 210.02.

Annotations, Discussions, Cases:

Cases from cite.case.law:

N. B. v. DISTRICT OF COLUMBIA, 244 F. Supp. 3d 176 (D.D.C. 2017)

. . . Code §§ 4-210.02, 4-205.55, 4-210.04, and 4-205.59. Am. Compl. ¶ 195. . . . Section 4-210.02 states that the District, upon receipt of a request for a healing, “shall grant a fair . . . As a result, they have failed to state claims under § 4-210.02 and § 4-205.59, which govern the right . . . Code § 4-210.02, but only requires written “notice in cases of intended action to discontinue, withhold . . . -205.55.1 find that a denial of a prescription claim triggers the right to a fair hearing under § 4-210.02 . . .

MYKONOS, v. UNITED STATES, 59 F. Supp. 3d 100 (D.D.C. 2014)

. . . Code § 4-210.02(a); Second Am. Compl. Ex. 2 [ECF No. 6] at 1. . . .

In ADLER, COLEMAN CLEARING CORP., 216 B.R. 719 (Bankr. S.D.N.Y. 1998)

. . . JACOBS, LITIGATION AND PRACTICE UNDER RULE 10B-5 § 210.02, at 9-5-6 (2d rev. ed.1986)). . . .

In ELI WITT COMPANY,, 216 B.R. 672 (Bankr. M.D. Fla. 1997)

. . . the dealer from collecting from the purchaser, that being the Seminole Tribe, “the tax imposed by § 210.02 . . . clarification that the triggering event for the liability is the transaction described in FLA STAT. § 210.02 . . .

BIG RIVERS ELECTRIC CORPORATION, NSA, v. H. THORPE R. R. II, R. E M In GREEN RIVER COAL CO. INC. BIG RIVERS ELECTRIC CORPORATION, v. GREEN RIVER COAL CO. INC., 195 B.R. 664 (W.D. Ky. 1996)

. . . The court again cited Collier: 13A Collier Bankruptcy ¶ 10-210.02 (14th ed. 1977), remarks, on the relation . . .

SEMINOLE TRIBE OF FLORIDA, v. STATE OF FLORIDA, DEPARTMENT OF BUSINESS REGULATION,, 20 Fla. Supp. 2d 208 (Fla. Div. Admin. Hearings 1985)

. . . chapter, but agents or wholesale dealers shall not collect from the purchaser the tax imposed by § 210.02 . . . distribution within the state as may be necessary to collect and properly distribute the taxes imposed by § 210.02 . . .

In D. H. SHARRER SON, INC. D. H. d b a AG- D. H. SHARRER SON, INC. D. H. d b a AG- v. SHARRER INVESTMENT TRUST,, 44 B.R. 976 (Bankr. M.D. Pa. 1984)

. . . economic soundness of a plan affecting the interests of the employees.’ 13A Collier Bankruptcy ¶ 10-210.02 . . .

In MARIN MOTOR OIL, INC. OFFICIAL UNSECURED CREDITORS COMMITTEE v. P. MICHAELS, U. S. MARIN, O- Co., 689 F.2d 445 (3d Cir. 1982)

. . . economic soundness of a plan affecting the interests of the employees. 13A Collier Bankruptcy ¶ 10-210.02 . . .

In MARIN MOTOR OIL, INC. OFFICIAL UNSECURED CREDITORS COMMITTEE v. P. MICHAELS, U. S. MARIN, O- Co., 689 F.2d 445 (3d Cir. 1982)

. . . economic soundness of a plan affecting the interests of the employees. 13A Collier Bankruptcy ¶ 10-210.02 . . .

UNITED STATES v. BREWER,, 528 F.2d 492 (4th Cir. 1975)

. . . . § 210.02(l)(a) and (6) (Supp. 1972). . . .

STATE DADE COUNTY, a v. A. R. BRAUTIGAM, O. Jr., 224 So. 2d 688 (Fla. 1969)

. . . municipality up to the same amount for the same size and the same package content as set forth in §210.02 . . . collected by the beverage department of the state in the same manner as the state tax imposed by § 210.02 . . .

W. L. DeVORE, v. J. M. LEE,, 158 Fla. 608 (Fla. 1947)

. . . of the prayer of the bill we shall go one step farther and say that they are taxable under Section 210.02 . . .