Florida Statute 210.25 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 210
TAX ON TOBACCO PRODUCTS

View Entire Chapter

F.S. 210.25

210.25 Definitions.—As used in this part:

(1) “Affiliate” means a manufacturer or other person that directly or indirectly, through one or more intermediaries, controls or is controlled by a distributor or that is under common control with a distributor.

(2) “Business” means any trade, occupation, activity, or enterprise engaged in for the purpose of selling or distributing tobacco products in this state.

(3) “Consumer” means any person who has title to or possession of tobacco products in storage for use or other consumption in this state.

(4) “Division” means the Division of Alcoholic Beverages and Tobacco of the Department of Business and Professional Regulation.

(5) “Distributor” means:

(a) Any person engaged in the business of selling tobacco products in this state who brings, or causes to be brought, into this state from outside the state any tobacco products for sale;

(b) Any person who makes, manufactures, or fabricates tobacco products in this state for sale in this state; or

(c) Any person engaged in the business of selling tobacco outside this state who ships or transports tobacco products to retailers in this state to be sold by those retailers.

(6) “Manufacturer” means any person who manufactures and sells tobacco products.

(7) “Place of business” means any place where tobacco products are sold, manufactured, stored or kept for the purpose of sale or consumption, including any vessel, vehicle, airplane, train, or vending machine.

(8) “Retail outlet” means each place of business from which tobacco products are sold to consumers.

(9) “Retailer” means any person engaged in the business of selling tobacco products to ultimate consumers.

(10) “Sale” means any transfer, exchange, or barter for a consideration. The term “sale” includes a gift by a person engaged in the business of selling tobacco products for advertising or as a means of evading this part or for any other purpose.

(11) “Storage” means any keeping or retention of tobacco products for use or consumption in this state.

(12) “Tobacco products” means loose tobacco suitable for smoking; snuff; snuff flour; cavendish; plug and twist tobacco; fine cuts and other chewing tobaccos; shorts; refuse scraps; clippings, cuttings, and sweepings of tobacco, and other kinds and forms of tobacco prepared in such manner as to be suitable for chewing; but “tobacco products” does not include cigarettes, as defined by s. 210.01(1), or cigars.

(13) “Use” means the exercise of any right or power incidental to the ownership of tobacco products.

(14) “Wholesale sales price” means the sum of:

(a) The full price paid by the distributor to acquire the tobacco products, including charges by the seller for the cost of materials, the cost of labor and service, charges for transportation and delivery, the federal excise tax, and any other charge, even if the charge is listed as a separate item on the invoice paid by the distributor, exclusive of any diminution by volume or other discounts, including a discount provided to a distributor by an affiliate; and

(b) The federal excise tax paid by the distributor on the tobacco products if the tax is not included in the full price under paragraph (a).

History.—s. 1, ch. 85-141; s. 1, ch. 86-286; s. 4, ch. 91-429; s. 17, ch. 94-218; s. 9, ch. 2016-220.

F.S. 210.25 on Google Scholar

F.S. 210.25 on Casetext

Amendments to 210.25

Arrestable Offenses / Crimes under Fla. Stat. 210.25

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 210.25.

Annotations, Discussions, Cases:

Cases Citing Statute 210.25

Total Results: 18

In Re: Standard Jury Instructions in Criminal Cases-Report 2018-12.

Court: Fla. | Date Filed: 2019-05-30T00:00:00-07:00

Citation: 272 So. 3d 243

Snippet: Give if tobacco product is alleged. § 210.25(11), Fla.Stat. "Tobacco products&

Diaz v. State

Court: Fla. Dist. Ct. App. | Date Filed: 2019-04-03T00:53:00-07:00

Snippet: tobacco products as defined in s. 210.25(12); any cigarette as defined in s. 210.01(1);

GRABBA-LEAF, LLC v. Department of Business and Professional etc.

Court: Fla. Dist. Ct. App. | Date Filed: 2018-11-06T00:00:00-08:00

Citation: 257 So. 3d 1205

Snippet: without being amended, from subsection 210.25(11) to subsection 210.25(12). Although this dispute pre-dated…” under the definition of “tobacco products.” § 210.25(12), Fla. Stat. But Grabba-Leaf argues that the… not taxable “tobacco products” as defined by § 210.25, Florida Statutes. And its argument ultimately … 2 homogenized cigar wraps meet [§ 210.25(12)’s] statutory definition of loose tobacco suitable…they are “loose tobacco suitable for smoking.” § 210.25(12), Fla. Stat.

In Re: Standard Jury Instructions in Criminal Cases-Report 2016-09

Court: Fla. | Date Filed: 2017-04-27T00:00:00-07:00

Citation: 216 So. 3d 497

Snippet: weapon. Give if tobacco product is alleged. § 210.25(11), Fla. Stat. “Tobacco products” means

In Re: Standard Jury Instructions in Criminal Cases - Report No. 2015-03 – Corrected Opinion

Court: Fla. | Date Filed: 2016-05-19T00:53:00-07:00

Snippet: weapon. Give if tobacco product is alleged. § 210.25(11), Fla. Stat. “Tobacco products” means

In Re STANDARD JURY INSTRUCTIONS IN CRIMINAL CASES—REPORT NO. 2015-03

Court: Fla. | Date Filed: 2016-04-07T00:00:00-07:00

Citation: 191 So. 3d 291, 2016 WL 1375710

Snippet: weapon. Give if tobacco product is alleged. § 210.25(ll),_Fla. Stat. “Tobacco products” means

Brandy's Products, Inc. v. Department of Business & Professional Regulation

Court: Fla. Dist. Ct. App. | Date Filed: 2016-04-06T00:00:00-07:00

Citation: 188 So. 3d 130, 2016 WL 1337108, 2016 Fla. App. LEXIS 5244

Snippet: the definition of “tobacco products” in section 210.25(11), Florida Statutes. We agree. Accordingly, we…, as defined by s. 210.01(1), or cigars. § 210.25(11),’ Fla. Stat. (emphasis added). The parties … the ALJ that “giving the words used in section 210.25(11) their plain and ordinary signification, the…the definition of “tobacco products” in section 210.25(11) to accomplish that end. Accordingly, the agency…definition of "tobacco products” in section 210.25(11) has remained unchanged since its original enactment

In Re STANDARD JURY INSTRUCTIONS IN CRIMINAL CASES—REPORT NO. 2013-05

Court: Fla. | Date Filed: 2014-12-11T00:00:00-08:00

Citation: 153 So. 3d 192, 2014 WL 6977938

Snippet: Give if tobacco product is alleged. § 210.25(11) Fla. Stat. “Tobacco products” means loose

Micjo, Inc. v. Department of Business & Professional Regulation, Division of Alcoholic Beverages & Tobacco

Court: Fla. Dist. Ct. App. | Date Filed: 2012-02-01T00:00:00-08:00

Citation: 78 So. 3d 124, 2012 WL 279670, 2012 Fla. App. LEXIS 1322

Snippet: wholesale sales price” as it appears in section 210.25(13), Florida Statutes (2009), and as it appears…any diminution by volume or other discounts.” § 210.25(13). There are no Florida cases interpreting the…who “manufactures and sells tobacco products.” § 210.25(5). Thus, the definition of manufacturer excludes…s separate definition for “distributors.” See § 210.25(4)(a) (defining the applicable definition for “…other charges, are not part of the tobacco. See § 210.25(11) (defining “tobacco products”). Although the

Jordan v. State

Court: Fla. Dist. Ct. App. | Date Filed: 2001-12-20T23:53:00-08:00

Citation: 801 So. 2d 1032

Snippet: clothing; any tobacco products as defined in s. 210.25(11); any cigarette as defined in s. 210.01(1);

Lambert v. Dracos

Court: Fla. Dist. Ct. App. | Date Filed: 1981-08-13T00:00:00-07:00

Citation: 403 So. 2d 481, 1981 Fla. App. LEXIS 20695

Snippet: v. Frost, supra, in Walker v. Sarven, 41 Fla. 210, 25 So. 885 (Fla.1899). In Walker, the court reversed

Stewart v. Stewart

Court: Fla. Dist. Ct. App. | Date Filed: 1970-02-10T00:00:00-08:00

Citation: 231 So. 2d 230, 1970 Fla. App. LEXIS 6895

Snippet: obligations thereof. Walker v. Sarven, 41 Fla. 210, 25 So. 885. The wife was under no duty to assume and

Tillman v. Tillman

Court: Fla. Dist. Ct. App. | Date Filed: 1969-04-03T00:00:00-08:00

Citation: 222 So. 2d 218, 1969 Fla. App. LEXIS 5772

Snippet: obligations thereon. Walker v. Sarven, 41 Fla. 210, 25 So. 885. The wife was under no duty to assume and

Lyons v. Lyons

Court: Fla. Dist. Ct. App. | Date Filed: 1968-03-11T23:53:00-08:00

Citation: 208 So. 2d 137

Snippet: obligations thereof. Walker v. Sarven, 41 Fla. 210, 25 So. 885. The wife was under no duty to assume and

Applebaum v. Appel

Court: Fla. | Date Filed: 1955-07-22T00:00:00-07:00

Citation: 82 So. 2d 738, 1955 Fla. LEXIS 3956

Snippet: any, is suggested by Walker v. Sarven, 41 Fla. 210, 25 So. 885, 887, wherein it was said: “* * * If either

Kind v. Manley

Court: Fla. | Date Filed: 1942-04-21T00:00:00-07:00

Citation: 7 So. 2d 593, 150 Fla. 437, 1942 Fla. LEXIS 1005

Snippet: C.J.S. 13. See also Walker v. Sarven, 41 Fla. 210, 25 So. 885. It is our conclusion that the chancellor

Bridier v. Burns

Court: Fla. | Date Filed: 1941-12-02T00:00:00-08:00

Citation: 4 So. 2d 853, 148 Fla. 587

Snippet: Washington, 6 Peters, 8; Walker v. Sarven, 41 Fla. 210, 25 South. Rep. 885; Mathews v. Williams, 13 Fla. 615

Maxwell v. Jacksonville Loan & Improvement Co.

Court: Fla. | Date Filed: 1903-01-15T00:00:00-08:00

Citation: 45 Fla. 468

Snippet: Washington, 6 Peters, 8; Walker v. Sarven, 41 Fla. 210, 25 South. Rep. 885; Mathews v. Williams, 13 Fla. 615