Florida Statute 210.02 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 210
TAX ON TOBACCO PRODUCTS

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F.S. 210.02

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 Citing Statute 210.02

Total Results: 20

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

In Re: Amendments to the Florida Rules of Appellate Procedure

Court: Supreme Court of Florida | Date Filed: 2023-10-12

Snippet: shallmust be served as prescribed by rule 9.210. (2) Briefs; Nonfinal Appeals. The appellant’s

In Re: Amendments to the Florida Rules of Appellate Procedure

Court: Supreme Court of Florida | Date Filed: 2023-03-16

Snippet: shallmust be served as prescribed by rule 9.210. (2) Anders Briefs. (A) If

In Re: Amendments to the Florida Rules of Appellate Procedure

Court: Supreme Court of Florida | Date Filed: 2023-03-16

Snippet: shallmust be served as prescribed by rule 9.210. (2) Anders Briefs. (A) If

In RE: AMENDMENTS TO the FLORIDA RULES OF APPELLATE PROCEDURE-2017 REGULAR-CYCLE REPORT.

Court: Supreme Court of Florida | Date Filed: 2018-10-25

Citation: 256 So. 3d 1218

Snippet: briefs shall be served as prescribed by rule 9.210. (2) [No Change] (h) Post-Trial Release

In Re: Amendments to Florida Rule of Appellate Procedure 9.140 – Revised Opinion

Court: Supreme Court of Florida | Date Filed: 2016-06-30

Snippet: shall be served as prescribed by rule 9.210. (2) Anders Briefs. (A)

In Re AMENDMENTS TO FLORIDA RULE OF APPELLATE PROCEDURE 9.140

Court: Supreme Court of Florida | Date Filed: 2016-05-26

Citation: 194 So. 3d 309, 41 Fla. L. Weekly Supp. 241, 2016 Fla. LEXIS 1121, 2016 WL 3018569

Snippet: briefs shall be served as prescribed by rule 9.210. (2) Anders Briefs. (A) If appointed counsel

William A. Bishop, etc. v. Progressive Express Insurance Company

Court: District Court of Appeal of Florida | Date Filed: 2015-01-05

Citation: 154 So. 3d 467

Snippet: compliance with Florida Rules of Appellate Procedure 9.210(2).” The brief is unquestionably neither in Times

G. B., Z.L., through his guardian K.L. v. Agency For Persons With Disabilities

Court: District Court of Appeal of Florida | Date Filed: 2014-07-30

Citation: 143 So. 3d 454

Snippet: created an algorithm. Fla. Admin. Code R. 65G-4.0210(2)-(2)(b). The Proposed Rules also created a review

Amendments to the Florida Rules of Appellate Procedure

Court: Supreme Court of Florida | Date Filed: 2005-02-03

Citation: 894 So. 2d 202, 30 Fla. L. Weekly Supp. 84, 2005 Fla. LEXIS 154, 2005 WL 242690

Snippet: briefs shall be served as prescribed by rule 9.210. (2) Briefs: Non-Final Appeals. Appellant’s initial

Jones v. State

Court: District Court of Appeal of Florida | Date Filed: 2004-03-26

Citation: 872 So. 2d 938, 2004 WL 587635

Snippet: in 2002 by enacting chapters 02-208, 02-209, 02-210, 02-211, and 02-212, Laws of Florida, to reenact the

Pena v. State

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

Citation: 853 So. 2d 1120, 2003 WL 22103016

Snippet: in 2002 by enacting chapters 02-208, 02-209, 02-210, 02-211, and 02-212, Laws of Florida, to reenact the

Fillyaw v. State

Court: District Court of Appeal of Florida | Date Filed: 2003-09-05

Citation: 853 So. 2d 590, 2003 WL 22055969

Snippet: Taylor by enacting chapters 02-208, 02-209, 02-210, 02-211, and 02-212, Laws of Florida, to reenact the

Golan v. State

Court: District Court of Appeal of Florida | Date Filed: 2003-04-30

Citation: 849 So. 2d 347, 2003 Fla. App. LEXIS 6169, 2003 WL 1967871

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

Herndon v. State

Court: District Court of Appeal of Florida | Date Filed: 2003-04-23

Citation: 842 So. 2d 1026, 2003 Fla. App. LEXIS 5662, 2003 WL 1916414

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

State v. Franklin

Court: District Court of Appeal of Florida | Date Filed: 2003-02-12

Citation: 836 So. 2d 1112, 2003 WL 289338

Snippet: reenacted unanimously in Chapters 02-208, 02-209, 02-210, 02-211, 02-212, Laws of Florida.) Looking at it another

Green v. State

Court: District Court of Appeal of Florida | Date Filed: 2003-01-31

Citation: 839 So. 2d 748, 2003 WL 201345

Snippet: Taylor by enacting chapters 02-208, 02-209, 02-210, 02-211, and 02-212, Laws of Florida, which separately

Amendments to Florida Rules of Appellate Procedure

Court: Supreme Court of Florida | Date Filed: 2002-08-29

Citation: 827 So. 2d 888, 27 Fla. L. Weekly Supp. 730, 2002 Fla. LEXIS 1810, 2002 WL 1981372

Snippet: briefs shall be served as prescribed by rule 9.210. (2) Briefs: Non-final Appeals. Appellant’s initial

Amend. to Fla. Rules of Appellate Proc.

Court: Supreme Court of Florida | Date Filed: 2000-10-12

Citation: 780 So. 2d 834, 2000 WL 1508541

Snippet: briefs shall be served as prescribed by rule 9.210. (2) Briefs: Non-final Appeals. Appellant's initial

Mizrahi v. North Miami Medical Center, Ltd.

Court: Supreme Court of Florida | Date Filed: 2000-04-20

Citation: 761 So. 2d 1040, 2000 WL 422873

Snippet: See § 766.201(1), Fla. Stat. (1995)."[1]Id. at 210.[2] In support of this rationale, the Legislature