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Florida Statute 210.04 - Full Text and Legal Analysis
Florida Statute 210.04 | Lawyer Caselaw & Research
Link to State of Florida Official Statute
F.S. 210.04 Case Law from Google Scholar Google Search for Amendments to 210.04

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE
Chapter 210
TAX ON TOBACCO PRODUCTS
View Entire Chapter
F.S. 210.04
210.04 Construction; exemptions; collection.
(1) The amount of taxes advanced and paid to the state aforesaid shall be added to and collected as a part of the sales price of the cigarettes sold or distributed, which amount may be stated separately from the price of the cigarettes on all display signs, sales and delivery slips, bills and statements which advertise or indicate the price of the product.
(2) The cigarette tax imposed shall be collected only once upon the same package or container of such cigarettes.
(3) No tax shall be imposed by this part upon cigarettes not within the taxing power of the state under the Commerce Clause of the United States Constitution.
(4) No tax shall be required to be paid:
(a) Upon cigarettes sold at post exchanges, ship service stores, ship stores, slop chests, or base exchanges to members of the Armed Services of the United States when such post exchanges, ship service stores, or base exchanges are operated under regulations of the Army, Navy, Air Force, or Space Force of the United States on military, naval, space force, or air force reservations in this state or when such ship stores or slop chests are operated under the regulations of the United States Navy on ships of the United States Navy; however, it is unlawful for anyone, including members of the Armed Services of the United States, to purchase such tax-exempt cigarettes for purposes of resale. Any person who resells, or offers for resale, tax-exempt cigarettes purchased at post exchanges, ship service stores, ship stores, slop chests, or base exchanges is guilty of a violation of the cigarette tax law, punishable as provided in s. 210.18(1).
(b) Upon the sale or gift of cigarettes by charitable organizations to bona fide patients in regularly established government veterans’ hospitals in Florida for the personal use or consumption of such patients.
(5) It shall be presumed that all cigarettes are subject to the tax imposed by this part until the contrary is established, and the burden of proof that they are not taxable shall be upon the person having possession of them.
(6) The sale of single or loose unpacked cigarettes is prohibited. The division may authorize any person to give away sample packages of cigarettes, each to contain not less than two cigarettes upon which the taxes have been paid.
(7) Nothing in this part shall be construed to prohibit the sale of cigarettes, upon which the tax has been advanced, through the medium of vending machines where the tax is collected by the said vending machines.
(8) Except as hereinafter provided, all agents shall be liable for the collection and payment of the tax imposed by this part and shall pay the tax to the division by purchasing, under such regulations as it shall prescribe, adhesive stamps of such design and denominations as it shall prescribe.
(9) Agents, located within or without the state, shall purchase stamps and affix such stamps in the manner prescribed to packages or containers of cigarettes to be sold, distributed, or given away within the state, in which case any dealer subsequently receiving such stamped packages of cigarettes will not be required to purchase and affix stamps on such packages of cigarettes. However, the division may, in its discretion, authorize manufacturers to distribute in the state free sample packages of cigarettes containing not less than 2 or more than 20 cigarettes without affixing any surcharge and tax stamps provided copies of shipping invoices on such cigarettes are furnished, and payment of all surcharges and taxes imposed on such cigarettes by law is made, directly to the division not later than the 10th day of each calendar month. The surcharge and tax on cigarettes in sample packages shall be based on a unit in accordance with the surcharges levied under s. 210.011(1) and the taxing provisions of s. 210.02(1).
History.s. 2, ch. 21946, 1943; s. 2, ch. 22645, 1945; s. 3, ch. 24363, 1947; s. 11, ch. 25035, 1949; s. 1, ch. 26320, 1949; s. 1, ch. 28227, 1953; s. 1, ch. 57-169; ss. 16, 35, ch. 69-106; s. 11, ch. 72-360; s. 3, ch. 79-11; s. 3, ch. 79-317; s. 111, ch. 81-259; s. 2, ch. 82-85; s. 2, ch. 87-86; s. 4, ch. 2009-79; s. 6, ch. 2022-183.

F.S. 210.04 on Google Scholar

F.S. 210.04 on CourtListener

Amendments to 210.04


Annotations, Discussions, Cases:

Arrestable Offenses / Crimes under Fla. Stat. 210.04
Level: Degree
Misdemeanor/Felony: First/Second/Third

S210.04 4a - TAX REVENUE - SELL TAX EXEMPT CIGS PUR FROM MIL BASE 1ST OFF - M: F
S210.04 4a - TAX REVENUE - SELL TAX EX CIG PUR FROM MIL BASE SUBSQ OFF - F: T
S210.04 6 - PUBLIC ORDER CRIMES - SELL SINGLE CIGARETTES 1ST OFF - M: F
S210.04 6 - PUBLIC ORDER CRIMES - SELL SINGLE CIGARETTES SUBSQ OFF - F: T

Cases Citing Statute 210.04

Total Results: 5

Haitian Refugee Center, Inc. v. Nelson

694 F. Supp. 864, 1988 U.S. Dist. LEXIS 9646, 1988 WL 90175

District Court, S.D. Florida | Filed: Aug 22, 1988 | Docket: 2522678

Cited 12 times | Published

applicant who files a "non-frivolous" claim. 8 C.F.R. § 210.4(b). The regulations initially provided that the

In Re SPORTSLINE.COM SECURITIES LITIGATION

366 F. Supp. 2d 1159, 2004 U.S. Dist. LEXIS 28046, 2004 WL 3316254

District Court, S.D. Florida | Filed: Jul 19, 2004 | Docket: 2345226

Cited 10 times | Published

despite footnote or other disclosures...." 17 C.F.R. § 210.4-01(a)(1). Without any additional evidence of scienter

Schultz v. Applica Inc.

488 F. Supp. 2d 1219

District Court, S.D. Florida | Filed: Feb 21, 2007 | Docket: 2293949

Cited 3 times | Published

misleading or inaccurate. Id. (citing 17 C.F.R. § 210.4-01(a)(1)). [3] Courts have held that "[w]here

Olivia Velez v. Gregory L. Coler, in His Official Capacity as Secretary of the Florida State Department of Health and Rehabilitative Services

978 F.2d 647, 978 F.3d 647, 1992 WL 329497

Court of Appeals for the Eleventh Circuit | Filed: Nov 30, 1992 | Docket: 839821

Cited 3 times | Published

the United States since October, 1987. See 8 CFR § 210.4 (1992). However, it was not certain that Mr. Velez

Velez v. Coler

767 F. Supp. 253, 1991 U.S. Dist. LEXIS 8923, 1991 WL 122928

District Court, M.D. Florida | Filed: Jun 27, 1991 | Docket: 65974772

Published

the date on which the fee was paid....” 8 C.F.R. § 210.4(a) & (b). Section 1160(a)(2) provides the date