Florida Statute 210.05 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 210
TAX ON TOBACCO PRODUCTS

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F.S. 210.05

210.05 Preparation and sale of stamps; discount.—

(1) The tax imposed by this part shall be paid by affixing stamps in the manner herein set forth.

(2) The division shall prescribe, prepare, and furnish stamps of such denominations and quantities as may be necessary for the payment of the tax imposed by this part, and may from time to time and as often as it deems advisable provide for the issuance and exclusive use of stamps of a new design and forbid the use of stamps of any other design. However, all stamps prescribed by the division must be designed and furnished in a fashion that permits identification of the agent or wholesale dealer that affixed the stamp to the particular package of cigarettes by means of a serial number or other mark on the stamp. The division shall make provisions for the sale of such stamps at such places and at such time as it may deem necessary.

(3)(a) The division may appoint dealers in cigarettes, manufacturers of cigarettes, within or without the state as agent to buy or affix stamps to be used in paying the tax herein imposed, but an agent shall at all times have the right to appoint a person in his or her employ who is to affix the stamps to any cigarettes under the agent’s control; provided, however, that any wholesale dealer in the state shall have the right to buy and affix such stamps. Whenever the division shall sell and deliver to any such agent or wholesaler any such stamps, such agent or wholesaler shall be entitled to receive as compensation for his or her services and expenses as such agent or wholesaler in affixing and accounting for the taxes represented by such stamps and to retain out of the moneys to be paid by the agent or wholesaler for such stamps a discount of 2 percent of the par value of any amount of stamps purchased during any fiscal year from July 1 through June 30 of the following year, provided the discount shall be computed on the basis of 24 cents per pack. No such discount shall be allowed to a dealer, vendor, or distributor who sells or deals in any form of candy which resembles drug paraphernalia. Stamping locations approved by the division shall be responsible for computing the discount they receive pursuant to this paragraph, and said computations shall be retained by the stamping location for a period of 5 years and shall be available to the division. All stamps purchased from the division under this part shall be paid for in cash on delivery, except as hereinafter provided.

(b) Each agent appointed by the division to affix stamps shall be authorized to purchase stamps by furnishing an irrevocable letter of credit or unconditional guaranty contract or by executing bond with a solvent surety company qualified to do business in this state, in an amount of 110 percent of the agent’s estimated tax liability for 30 days, but not less than $2,000, conditioned upon said agent paying all taxes due the state arising hereunder. This form of payment in lieu of cash on delivery or its equivalent shall not preclude supplemental purchases for cash. Payment for each month’s liability shall be due on or before the 10th day of the month following the month in which the stamps were sold. Default in the aforesaid bonding and payment provisions by any agent may result in the revocation of his or her privilege to purchase stamps except for cash on delivery for a period up to 12 months in the discretion of the division.

(4) The division may in its discretion revoke the authority of any agent failing to comply with the requirements of this part or the rules and regulations promulgated hereunder and such agent may in addition be punished in accordance with the provisions of this part.

(5) Cigarettes sold to the Seminole Indian Tribe of Florida shall be administered as provided in s. 210.1801.

History.—s. 3, ch. 21946, 1943; s. 3, ch. 22645, 1945; s. 1, ch. 26320, 1949; s. 1, ch. 57-255; s. 2, ch. 63-480; s. 2, ch. 68-30; ss. 16, 35, ch. 69-106; s. 1, ch. 69-221; s. 2, ch. 71-364; s. 12, ch. 72-360; s. 60, ch. 77-104; s. 8, ch. 77-421; s. 1, ch. 78-442; s. 4, ch. 79-11; ss. 2, 4, ch. 79-317; s. 2, ch. 86-123; s. 3, ch. 87-86; s. 21, ch. 90-132; s. 84, ch. 91-45; s. 1095, ch. 95-147; s. 1, ch. 2000-251; s. 9, ch. 2009-79; s. 2, ch. 2012-208.

F.S. 210.05 on Google Scholar

F.S. 210.05 on Casetext

Amendments to 210.05

Arrestable Offenses / Crimes under Fla. Stat. 210.05

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 210.05.

Annotations, Discussions, Cases:

Cases Citing Statute 210.05

Total Results: 8

State v. Ballard

Court: District Court of Appeal of Florida | Date Filed: 2007-02-23

Citation: 956 So. 2d 470, 2007 WL 547749

Snippet: incompetence. Fla. R.Crim. P. 3.202, 3.203, 3.210. [5] Even if the court had entered an order requiring

Amendments to the Florida Probate Rules

Court: Supreme Court of Florida | Date Filed: 2003-06-19

Citation: 848 So. 2d 1069, 28 Fla. L. Weekly Supp. 495, 2003 Fla. LEXIS 1063, 2003 WL 21402500

Snippet: 110, 5.120, 5.150, 5.170, 5.180, 5.200, 5.201, 5.210, 5.215, 5.230, 5.235, 5.241, 5.260, 5.270, 5.275,

State v. Franklin

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

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

Snippet: committed prior to the effective date of chapter 2002-210.[5] As explained in Green, this would violate the

Amendments to the Florida Family Law Rules

Court: Supreme Court of Florida | Date Filed: 1998-02-26

Citation: 713 So. 2d 1, 23 Fla. L. Weekly Supp. 105, 1998 Fla. LEXIS 475, 1998 WL 166533

Snippet: withdrawals from the accounts. *210 (5) highest balance within each of the preceding

Seminole Tribe of Florida v. State Department of Business Regulation, Division of Alcoholic Beverages & Tobacco

Court: District Court of Appeal of Florida | Date Filed: 1986-10-13

Citation: 496 So. 2d 193, 11 Fla. L. Weekly 2146, 1986 Fla. App. LEXIS 10116

Snippet: The primary enabling statute for the rule is § 210.05(5), Fla.Stat. The provisions of the proposed rule

Florida Bar re Rules of Appellate Procedure

Court: Supreme Court of Florida | Date Filed: 1984-09-13

Citation: 463 So. 2d 1114, 10 Fla. L. Weekly 127, 10 Fla. L. Weekly Supp. 127, 1984 Fla. LEXIS 3392

Snippet: briefs shall be served as prescribed by Rule 9.210. 5. Rule 9.160 is adopted as follows: Rule 9.160

Eli Witt Co. v. Department of Business Regulation, Division of Alcoholic Beverages & Tobacco

Court: District Court of Appeal of Florida | Date Filed: 1980-10-10

Citation: 388 So. 2d 1340, 1980 Fla. App. LEXIS 17791

Snippet: Florida Administrative Code for 1976, interpreting § 210.05(3)(a), Florida Statutes (1975). The rule resulted

State ex rel. Swearingen v. Railroad Commissioners

Court: Supreme Court of Florida | Date Filed: 1920-04-19

Citation: 79 Fla. 526

Snippet: 34, 36 Pac. Rep. 626; Hobart v. Tillson, 66 Cal. 210, 5 Pac. Rep. 83; Winsor v. Bridges, 24 Wash. 540,