Florida Statute 210.09 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 210
TAX ON TOBACCO PRODUCTS

View Entire Chapter

F.S. 210.09

210.09 Records to be kept; reports to be made; examination.—

(1)(a) Every person who shall possess or transport any unstamped cigarettes upon the public highways, roads, or streets of the state, shall be required to have in his or her actual possession invoices or delivery tickets for such cigarettes. The absence of such invoices or delivery tickets shall be prima facie evidence that such person is a dealer in cigarettes in this state and subject to the provisions of this part.

(b) Any person who ships unstamped cigarette packages into this state other than to a manufacturer, an importer, or a distributing agent representing a manufacturer or an importer, or dealer holding a valid, current permit pursuant to s. 210.15 shall first file with the division a notice of such shipment. This paragraph shall not apply to any common or contract carrier that:

1. Is transporting cigarettes through this state to another location outside this state under a proper bill of lading or freight bill that states the quantity, source, and destination of such cigarettes or to cigarettes shipped or otherwise transported pursuant to s. 210.04(9); or

2. Does not issue paper bills of lading or freight bills and does not obtain specific information about the contents of the shipment that includes a description of the freight carried but uses electronic shipping documents as part of its ordinary course of business to provide transportation services for individually addressed packages weighing less than 150 pounds, which electronic shipping documents shall be made available for inspection upon request.

(c) In any case in which the division or its duly authorized agent, or any law enforcement officer of this state, has probable cause to believe that any vehicle is transporting cigarettes in violation of this part, the division, such agent, or such law enforcement officer is authorized to stop such vehicle and inspect the vehicle for contraband cigarettes.

(2) The division is authorized to prescribe and promulgate by rules and regulations, which shall have the force and effect of the law, such records to be kept and reports to be made to the division by any manufacturer, importer, distributing agent, wholesale dealer, retail dealer, common carrier, or any other person handling, transporting or possessing cigarettes for sale or distribution within the state as may be necessary to collect and properly distribute the taxes imposed by s. 210.02. All reports shall be made on or before the 10th day of the month following the month for which the report is made, unless the division by rule or regulation shall prescribe that reports be made more often. All reports shall be filed with the division through the division’s electronic data submission system.

(3) All manufacturers, importers, distributing agents, wholesale dealers, agents, or retail dealers shall maintain and keep for a period of 3 years at the place of business where any transaction takes place, such records of cigarettes received, sold, or delivered within the state as may be required by the division. Such records may be kept in an electronic or a paper format. The division or its duly authorized representative is hereby authorized to examine the books, papers, invoices, and other records, the stock of cigarettes in and upon any premises where the same are placed, stored, and sold, and the equipment of any such manufacturers, importers, distributing agents, wholesale dealers, agents, or retail dealers, pertaining to the sale and delivery of cigarettes taxable under this part. To verify the accuracy of the tax imposed and assessed by this part, each person is hereby directed and required to give to the division or its duly authorized representatives the means, facilities, and opportunity for such examinations as are herein provided for and required.

(4)(a) All persons who are either cigarette manufacturers, importers, wholesalers, or distributing agents, and agents and employees of the same, are required to keep daily sales tickets or invoices of cigarette sales and it shall be the duty of said persons to see that each sales ticket and invoice handled by them or on behalf of them show the correct name and address to whom sold and the number of packages or cartons of each brand sold. It shall also be the duty of said persons to see that each sales ticket or invoice correctly shows whether the same is inside or outside of a qualified municipality and if the sale is made within the limits of a qualified municipality, the correct name of the municipality must be indicated.

(b) The division shall suspend or revoke the license of any person who is either a cigarette wholesaler, vending machine operator or distributing agent upon sufficient cause appearing that the said persons, their agents or employees have failed to keep daily sales tickets or invoices in accordance with this section.

(5) Common carriers in this state are required to report to the division all packages or cartons of unstamped cigarettes which are refused by the consignee because of damage or otherwise. Authority in writing from the division must be obtained to sell or dispose of such unstamped cigarettes. Any dealer or distributing agent, who refuses any shipment or part of a shipment of unstamped cigarettes, must show in the next monthly report to the division the number of packages or cartons of cigarettes refused and the name of the common carrier from whom the cigarettes were refused.

History.—ss. 6, 10, 11, ch. 21946, 1943; ss. 7, 11, 12, ch. 22645, 1945; s. 1, ch. 26320, 1949; s. 4, ch. 29884, 1955; s. 4, ch. 57-169; s. 1, ch. 57-784; ss. 16, 35, ch. 69-106; s. 13, ch. 72-360; s. 9, ch. 78-95; s. 8, ch. 79-11; s. 6, ch. 87-86; s. 1096, ch. 95-147; s. 6, ch. 2005-228; s. 1, ch. 2021-135.

F.S. 210.09 on Google Scholar

F.S. 210.09 on Casetext

Amendments to 210.09

Arrestable Offenses / Crimes under Fla. Stat. 210.09

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 210.09.

Annotations, Discussions, Cases:

Cases Citing Statute 210.09

Total Results: 18

In Re: Amendments to the Florida Rules of Appellate Procedure

Court: Fla. | Date Filed: 2023-09-14T00:00:00-07:00

Snippet: shallwill be in accord with rules 9.110(f), 9.140, 9.210, and 9.220, depending on the nature of the appeal.

In Re: Amendments to the Florida Rules of Appellate Procedure

Court: Fla. | Date Filed: 2023-08-31T00:00:00-07:00

Snippet: shallwill be in accord with rules 9.110(f), 9.140, 9.210, and 9.220, depending on the nature of the appeal.

William Roger Davis, III v. State of Florida

Court: Fla. | Date Filed: 2018-10-25T00:00:00-07:00

Citation: 257 So. 3d 100

Snippet: Briefs shall be served as prescribed by rule 9.210. (9) If the court denies the motion, the defendant

In Re: Amendments to The Florida Rules of Judicial Administration The Florida Rules of Criminal Procedure and The Florida Rules Of Appellate Procedure—Capital Postconviction Rules

Court: Fla. | Date Filed: 2014-10-02T00:53:00-07:00

Snippet: shall be served as prescribed by rule 9.210. (9) If the court denies the motion, the prisonerdefendant

In Re: Amendments to the Florida Rules of Judicial Administration The Florida Rules of Criminal Procedure and The Florida Rules of Appellate Procedure—Capital Postconviction Rules.

Court: Fla. | Date Filed: 2014-07-03T00:53:00-07:00

Snippet: shall be served as prescribed by rule 9.210. (9) If the court denies the motion, the prisonerdefendant

In re Amendments to the Florida Rules of Judicial Administration

Court: Fla. | Date Filed: 2014-07-03T00:00:00-07:00

Citation: 148 So. 3d 1171, 2014 WL 3555967

Snippet: Briefs shall be served as prescribed by rule 9.210. (9) If the court denies the motion, the prisoner defendant

Trease v. State

Court: Fla. | Date Filed: 2010-06-24T00:00:00-07:00

Citation: 41 So. 3d 119, 35 Fla. L. Weekly Supp. 370, 2010 Fla. LEXIS 993, 2010 WL 2534275

Snippet: Briefs shall be served as prescribed by rule 9.210. (9) If the court denies the motion, the prisoner may

Amendments to Crim. Proc. 3.851 and 3.590

Court: Fla. | Date Filed: 2006-12-06T23:53:00-08:00

Citation: 945 So. 2d 1124

Snippet: Briefs shall be served as prescribed by rule 9.210. (9) If the court denies the motion, the prisoner may

Cohen v. Guardianship of Cohen

Court: Fla. Dist. Ct. App. | Date Filed: 2005-03-08T23:53:00-08:00

Citation: 896 So. 2d 950

Snippet: Inheritance Tax Commission of Kansas, 135 Kan. 210, 9 P.2d 992 (1932), the testatrix specified her burial

Amend. to Fla. Rules of Appellate Proc.

Court: Fla. | Date Filed: 2000-10-12T00:53:00-07:00

Citation: 780 So. 2d 834

Snippet: 9.130, 9.140, 9.141, 9.146, 9.180, 9.190, 9.200, 9.210, 9.330, 9.350, 9.420, 9.800, and 9.900. The committee

Amend. to Fla. Rules of Appellate Proc.

Court: Fla. | Date Filed: 1996-12-25T23:53:00-08:00

Citation: 685 So. 2d 773

Snippet: shall be in accord with rules 9.110(f), 9.140, 9.210, and 9.220, depending on the nature of the appeal. (

Amend. to Fla. Rules of Appellate Proc.

Court: Fla. | Date Filed: 1996-12-25T23:53:00-08:00

Citation: 696 So. 2d 1103

Snippet: shall be in accord with rules 9.110(f), 9.140, 9.210, and 9.220, depending on the nature of the appeal. (

In Re Amendments to Florida Rules

Court: Fla. | Date Filed: 1992-10-22T00:53:00-07:00

Citation: 609 So. 2d 516

Snippet: shall be in accord with Rrules 9.110(f), 9.140, 9.210, and 9.220, depending upon the nature of the appeal.

Southeast Bank, N.A. v. Waites Cabinet Corp.

Court: Fla. Dist. Ct. App. | Date Filed: 1990-03-14T00:00:00-08:00

Citation: 558 So. 2d 159, 11 U.C.C. Rep. Serv. 2d (West) 167, 1990 Fla. App. LEXIS 1740, 1990 WL 26696

Snippet: pursuant to 12 Code of Federal Regulations, Section 210.9(a),2 stamped the check “paid,” and debited the customer…counter, and that pays for the item as provided in § 210.9(a) of this subpart, may recover the payment if, …... . 12 Code of Federal Regulations, Section 210.-9(a), provides, in pertinent part: A paying bank

Davis v. Department of Health & Rehabilitative Services

Court: Fla. Dist. Ct. App. | Date Filed: 1984-12-18T00:00:00-08:00

Citation: 461 So. 2d 210, 9 Fla. L. Weekly 2652, 1984 Fla. App. LEXIS 16328

Snippet: Ervin, Mills, Zehmer 18 December 1984 461 So. 2d 210, 9 Fla. L. Weekly 2652, 1984 Fla. App. LEXIS 16328

Florida Bar re Rules of Appellate Procedure

Court: Fla. | Date Filed: 1984-09-13T00:00:00-07:00

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

Snippet: shall be in accord with Rules 9.110(f), 9.140, 9.210, and 9.220, depending upon the nature of the appeal.

City of Winter Springs v. Florida Land Co.

Court: Fla. Dist. Ct. App. | Date Filed: 1982-03-30T23:53:00-08:00

Citation: 413 So. 2d 84

Snippet: City Council has voted not to repeal Ordinance No. 210. 9. That the referendum process of the City as applied

West v. State

Court: Fla. | Date Filed: 1915-03-05T00:00:00-08:00

Citation: 75 Fla. 342

Snippet: for discharge. Commonwealth v. Teevens, 143 Mass. 210, 9 N. E. Rep. 524. If the defendant, Russell, appeared