Florida Statute 210.25 - Full Text and Legal Analysis

The 2024 Florida Statutes (including 2025 Special Session C)

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 CourtListener

Amendments to 210.25

Annotations, Discussions, Cases:

Cases Citing Statute 210.25

Total Results: 14

Stephen Grossman v. Nationsbank, N.A.

225 F.3d 1228, 2000 WL 1263811

Court of Appeals for the Eleventh Circuit | Filed: Sep 19, 2000 | Docket: 723389

Cited 301 times | Published

Fedwire funds transfers. See 12 C.F.R. § 210.25(b)(1) (providing also that Regulation J controls

Regions Bank v. The Provident Bank, Inc.

345 F.3d 1267, 51 U.C.C. Rep. Serv. 2d (West) 579, 2003 U.S. App. LEXIS 19473, 2003 WL 22158774

Court of Appeals for the Eleventh Circuit | Filed: Sep 19, 2003 | Docket: 77495

Cited 34 times | Published

§§ 210.25-210.32, applies. See id. § 210.25(a) (“This subpart provides rules to govern funds

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

257 So. 3d 1205

District Court of Appeal of Florida | Filed: Nov 6, 2018 | Docket: 8139852

Cited 3 times | Published

smoking” under the definition of “tobacco products.” § 210.25(12), Fla. Stat. But Grabba-Leaf argues that the

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

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

District Court of Appeal of Florida | Filed: Apr 6, 2016 | Docket: 3051980

Cited 2 times | Published

under the definition of “tobacco products” in section 210.25(11), Florida Statutes. We agree. Accordingly

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

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

District Court of Appeal of Florida | Filed: Feb 1, 2012 | Docket: 60304970

Cited 2 times | Published

phrase “wholesale sales price” as it appears in section 210.25(13), Florida Statutes (2009), and as it appears

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

153 So. 3d 192, 2014 WL 6977938

Supreme Court of Florida | Filed: Dec 11, 2014 | Docket: 2613862

Cited 1 times | Published

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

Global Hookah Distributors, Inc v. Department of Business and Professional Regulation, Division of Alcoholic Beverages and Tobacco

District Court of Appeal of Florida | Filed: Feb 26, 2025 | Docket: 69674144

Published

include “loose tobacco suitable for smoking.” § 210.25(12), Fla. Stat. Global Hookah Distributors, Inc

Jesus Alonso Alvarez Rodriguez v. Branch Banking & Trust Company

Court of Appeals for the Eleventh Circuit | Filed: Aug 26, 2022 | Docket: 64924993

Published

BB&T had violated Regulation J, 12 C.F.R. § 210.25—which governed wire transfers over the Fedwire

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

272 So. 3d 243

Supreme Court of Florida | Filed: May 30, 2019 | Docket: 15696547

Published

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

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

216 So. 3d 497

Supreme Court of Florida | Filed: Apr 27, 2017 | Docket: 5813561

Published

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

Supreme Court of Florida | Filed: May 19, 2016 | Docket: 3065478

Published

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

191 So. 3d 291, 2016 WL 1375710

Supreme Court of Florida | Filed: Apr 7, 2016 | Docket: 3051607

Published

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

Stephen Grossman v. Nationsbank, NA

Court of Appeals for the Eleventh Circuit | Filed: Sep 6, 2000 | Docket: 212478

Published

statute for Fedwire funds transfers. See 12 C.F.R. § 210.25(b)(1) (providing also that Regulation J controls

Stephen Grossman v. Nationsbank, NA

Court of Appeals for the Eleventh Circuit | Filed: Sep 6, 2000 | Docket: 341093

Published

statute for Fedwire funds transfers. See 12 C.F.R. § 210.25(b)(1) (providing also that Regulation J controls