The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 210
TAX ON TOBACCO PRODUCTS

View Entire Chapter

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 from cite.case.law:

NNEBE, v. DAUS,, 644 F.3d 147 (2d Cir. 2011)

. . . Police/Peace Officer — Class B Misdemeanor 200.30 Giving Unlawful Gratuities — Class A Misdemeanor 210.05 . . .

CROSDALE, v. INDIAN RIVER MEMORIAL HOSPITAL,, 299 F. Supp. 2d 1247 (S.D. Fla. 2003)

. . . Crosdale received a score of 116.50, compared to scores of 326.5, 228.5, 210.05, 205.5, and 164.65 by . . .

BOWERS, v. WALSH,, 277 F. Supp. 2d 208 (W.D.N.Y. 2003)

. . . . § 210.05(3); Trial Tr. at 300-01, Ex. F. . . . P.L. § 210.05(3) provides in relevant part as follows: "With intent to prevent a peace officer ... from . . .

UNITED STATES v. SERAFINI, 167 F.3d 812 (3d Cir. 1999)

. . . Penal Law § 210.05. . . .

D. HOGAN, v. C. WARD, Mt., 998 F. Supp. 290 (W.D.N.Y. 1998)

. . . . §§ 100.10(5), 210.05; Murphy v. Lynn, 118 F.3d 938, 944 (2d Cir.1997)(citing cases). . . .

HATHAWAY v. COUNTY OF ESSEX, 995 F. Supp. 62 (N.D.N.Y. 1998)

. . . L §§ 210.15, 210.05. Plaintiff thereafter moved for dismissal of the indictments. . . .

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

. . . With respect to Florida law, to illustrate this contention, AIG points to Florida Statutes § 210.05(5 . . .

MURPHY, v. LYNN, a a a a, 118 F.3d 938 (2d Cir. 1997)

. . . . § 210.05 (McKinney 1993). . . .

In A. WALTERS,, 188 B.R. 582 (Bankr. E.D. Ark. 1995)

. . . contract called for a 15.25% rate of interest for a ten (10) year period with monthly payments of $210.05 . . .

WILLIAMS, v. P. LANE,, 818 F. Supp. 1212 (N.D. Ill. 1993)

. . . agencies, purportedly acting under 15 ILCS 405/10.05, 10.05a and 10.05b (formerly Ill.Rev.Stat. ch. 15, ¶¶ 210.05 . . .

In LAKESIDE COMMUNITY HOSPITAL, INC. STATE OF ILLINOIS, v. LAKESIDE COMMUNITY HOSPITAL, INC., 151 B.R. 887 (N.D. Ill. 1993)

. . . See 15 ILCS 405/10.05, formerly Ill.Rev.Stat. ch. 15, ¶ 210.05. . . . to “State agencies” as defined in Section 7 of this Act. 15 ILCS 405/10.05, Ill.Rev.Stat. ch. 15, ¶ 210.05 . . .

In LAKESIDE COMMUNITY HOSPITAL, INC., 139 B.R. 886 (Bankr. N.D. Ill. 1992)

. . . DISCUSSION An Illinois statute, Ill.Rev.Stat., ch. 15, ¶ 210.05, allows the Comptroller, on request of . . .

MATEYKO, v. FELIX,, 913 F.2d 744 (9th Cir. 1990)

. . . Lucas, Moore’s Federal Practice II 210.05[3] (2d ed. 1988). . . .

In INVESTMENT BANKERS, INC. H. TURNER, v. DAVIS, GILLENWATER LYNCH, K. a O a, 136 B.R. 1008 (D. Colo. 1989)

. . . Lucas, Moore’s Federal Practice ¶ 210.05 (2d ed. 1985). . . .

TONEY, v. BURRIS,, 881 F.2d 450 (7th Cir. 1989)

. . . Roland Burris, to offset the money owed the State from Toney’s paycheck under Ill.Rev.Stat. ch. 15, 11 210.05 . . . Rev.Stat. ch. 15, ¶ 210.05. . . . On appeal, this court took judicial notice of the fact that the regulations implementing ch. 15, ¶ 210.05 . . . The Present Statutes and Regulations Ill.Rey.Stat. ch. 15, If 210.05 states that: Whenever any person . . . Stat. ch. 15, § 210.05.” 650 F.Supp. at 1233. . . .

TONEY, v. BURRIS,, 699 F. Supp. 687 (N.D. Ill. 1988)

. . . Stat. ch. 15, ¶ 210.05 (Smith-Hurd 1988). . . . Ch. 15, § 210.05,” and held that the statute was unconstitutional on its face and as it was applied to . . . motion for summary judgment and enjoined the defendant from enforcing Ill.Rev.Stat. ch. 15, section 210.05 . . .

TONEY, v. BURRIS,, 829 F.2d 622 (7th Cir. 1987)

. . . Stat. ch. 15, U 210.05 (Smith-Hurd Supp. 1987). . . . have had or will have their funds withheld by the defendant acting pursuant to Ill.Rev.Stat. ch. 15, § 210.05 . . . Ill.Ann.Stat. ch. 15, K 210.05 (Smith-Hurd Supp.1987). . . .

TONEY, v. BURRIS,, 650 F. Supp. 1227 (N.D. Ill. 1986)

. . . The statutory authority for wage withholding is located at Ill.Rev.Stat. ch. 15, II 210.05. . . . have had or will have their funds withheld by the defendant acting pursuant to Ill.Rev.Stat. ch. 15, § 210.05 . . . Ill.Rev.Stat. ch. 15, § 210.05 and the implementing regulations are declared unconstitutional as applied . . . This is stated in Illinois Revised Statutes 1973, Chapter 15, Paragraph 210.05, Section 1005 of the State . . . Illinois Law (Ill.Rev.Stat., Ch. 15, Para. 210.05 and 210.05A) demands that, in such an instance, the . . .

SEMINOLE TRIBE OF FLORIDA v. STATE DEPARTMENT OF BUSINESS REGULATION, DIVISION OF ALCOHOLIC BEVERAGES AND TOBACCO,, 496 So. 2d 193 (Fla. Dist. Ct. App. 1986)

. . . The primary enabling statute for the rule is § 210.05(5), Fla.Stat. . . .

O. ADAMS, v. M. HECKLER,, 794 F.2d 303 (7th Cir. 1986)

. . . ’s 1175.02[3], like the analogous error in a standard appeal under Fed.R.App.P. 10(b), 9 Moore’s II 210.05 . . .

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

. . . the current interpretation of the words “Seminole Indian Tribe, or the members thereof’ in Section 210.05 . . . Section 210.05(5) provides: Agents or wholesale dealers may sell stamped but untaxed cigarettes to the . . . Petitioners’ contention that the authority for the proposed rule is limited to Sections 210.05(5) and . . . This interpretation of Section 210.05(5), which limits sales of stamped and untaxed cigarettes to Indian . . . Section 210.05(5) specifically requires sale of stamped and untaxed cigarettes by the wholesaler to be . . .

J. LUNDY, v. UNION CARBIDE CORPORATION, a a, 598 F. Supp. 451 (D. Or. 1984)

. . . Moore, Moore’s Federal Practice ¶ 210.05[1] at 10-23 (2d ed. 1983). . . . Moore, Moore’s Federal Practice, ¶ 210.05[3] at 10-33 (2d ed. 1983). . . .

PATTON v. J. DeCICCO, s, 540 F. Supp. 665 (E.D. Pa. 1982)

. . . transpired below with respect to matters that are the basis for the appeal.” 9 Moore’s Federal Practice ¶ 210.05 . . .

GULF WATER BENEFACTION COMPANY, v. PUBLIC UTILITY COMMISSION OF TEXAS, 674 F.2d 462 (5th Cir. 1982)

. . . of dismissal should not be imposed for minor infractions of the rules.” 9 Moore’s Federal Practice ¶ 210.05 . . .

GULF WATER BENEFACTION COMPANY, v. PUBLIC UTILITY COMMISSION OF TEXAS, 674 F.2d 462 (5th Cir. 1982)

. . . of dismissal should not be imposed for minor infractions of the rules.” 9 Moore’s Federal Practice ¶ 210.05 . . .

ELI WITT COMPANY, v. DEPARTMENT OF BUSINESS REGULATION, DIVISION OF ALCOHOLIC BEVERAGES AND TOBACCO,, 388 So. 2d 1340 (Fla. Dist. Ct. App. 1980)

. . . Business Regulation promulgated Rule 7A-10.25, Florida Administrative Code for 1976, interpreting § 210.05 . . .

UNITED STATES v. BELIARD, a k a C., 618 F.2d 886 (1st Cir. 1980)

. . . See Fed.R.App.P. 10(b) and (c); 9 Moore’s Federal Practice H 210.05[1] at 1618-19, 1210.-06[1] at 1630 . . .

In ELI WITT COMPANY, ELI WITT COMPANY, v. STATE DEPARTMENT OF REVENUE,, 2 B.R. 487 (Bankr. M.D. Fla. 1979)

. . . Pursuant to § 210.05 Fla.Stat., Eli Witt as a stamping agent appointed by the Department receives a discount . . .

In COLONIAL REALTY INVESTMENT CO. CHARLESTOWN SAVINGS BANK, a v. A. MARTIN, Jr. Co., 516 F.2d 154 (1st Cir. 1975)

. . . Moore, Federal Practice H 210.05. . . .

E. JONES v. S. BUTZ,, 374 F. Supp. 1284 (S.D.N.Y. 1974)

. . . The only government expenditure attributable to allegations in the complaint is the sum of $210.05 paid . . .

McCLANAHAN v. B. MATHEWS,, 440 F.2d 320 (6th Cir. 1971)

. . . See generally, 9 Moore, Federal Practice, Par. 210.05 (2d ed. 1970). . . .