Florida Statute 210.30 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 210
TAX ON TOBACCO PRODUCTS

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F.S. 210.30

210.30 Tax on tobacco products; exemptions.—

(1) A tax is hereby imposed upon all tobacco products in this state and upon any person engaged in business as a distributor thereof at the rate of 25 percent of the wholesale sales price of such tobacco products. Such tax shall be imposed at the time the distributor:

(a) Brings or causes to be brought into this state from without the state tobacco products for sale;

(b) Makes, manufactures, or fabricates tobacco products in this state for sale in this state; or

(2) A tax is hereby imposed upon the use or storage by consumers of tobacco products in this state and upon such consumers at the rate of 25 percent of the cost of such tobacco products. The tax imposed by this subsection shall not apply if the tax imposed by subsection (1) on such tobacco products has been paid. This tax shall not apply to the use or storage of tobacco products in quantities of less than 1 pound in the possession of any one consumer.

(3) Any tobacco product with respect to which a tax has once been imposed under this part shall not again be subject to tax under this part.

(4) No tax shall be imposed by this part upon tobacco products not within the taxing power of the state under the Commerce Clause of the United States Constitution.

(5) The exemptions provided for cigarettes under s. 210.04(4) shall also apply to tobacco products under this part.

History.—s. 1, ch. 85-141; s. 1, ch. 86-286; s. 4, ch. 91-429.

F.S. 210.30 on Google Scholar

F.S. 210.30 on Casetext

Amendments to 210.30

Arrestable Offenses / Crimes under Fla. Stat. 210.30

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 210.30.

Annotations, Discussions, Cases:

Cases Citing Statute 210.30

Total Results: 11

C&S Wholesale Grocers, Inc. v. State of Florida Department of Business and Professional Regulation, Division of

Court: District Court of Appeal of Florida | Date Filed: 2023-12-13

Snippet: excise taxes and surcharges (OTP taxes). See §§ 210.30(1) & 210.276(1), Fla. Stat. C&S requested

JENNIFER ROLLER, ANDREA SOULE, AND KATHLEEN DOUD, AS BENEFICIARIES OF THE JAMES G. COLLINS TRUST U/A/D AUGUST 30, 1990 vs JUDITH R. COLLINS AND CYPRESS TRUST COMPANY, AS SUCCESSOR TRUSTEE OF THE JAMES G. COLLINS TRUST U/A/D AUGUST 30, 1990

Court: District Court of Appeal of Florida | Date Filed: 2023-10-20

Snippet: 1985) (citing Author’s Cmt. to Fla. R. Civ. P. 1.210, 30 Fla. Stat. Ann. 304, 306–07 (1967); 3A J. Moore

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

Court: District Court of Appeal of Florida | Date Filed: 2018-11-06

Citation: 257 So. 3d 1205

Snippet: wraps as “tobacco products.” See §§ 210.276 & 210.30, Fla. Stat. In response to the memo, Grabba-Leaf

Castellanos v. Citizens Property Insurance Corp.

Court: District Court of Appeal of Florida | Date Filed: 2012-08-08

Citation: 98 So. 3d 1180, 2012 Fla. App. LEXIS 13056

Snippet: id. (citing Author’s Cmt. to Fla. R. Civ. P. 1.210, 30 Fla. Stat. Ann. 304, 306-07; 3A J. Moore, Moore’s

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

Court: District Court of Appeal of Florida | Date Filed: 2012-02-01

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

Snippet: of 60 percent of the wholesale sales price.”); § 210.30(1) (“A tax is hereby imposed upon all tobacco products

Rogers & Ford Const. v. Carlandia Corp.

Court: Supreme Court of Florida | Date Filed: 1993-11-10

Citation: 626 So. 2d 1350, 62 U.S.L.W. 2348, 18 Fla. L. Weekly Supp. 592, 1993 Fla. LEXIS 1815, 1993 WL 458843

Snippet: 1183 (quoting Author's Comment to Fla.R.Civ.P. 1.210, 30 Fla. Stat. Ann. 304, 306-07 (1967)). Thus, although

Miller v. First American Bank & Trust

Court: District Court of Appeal of Florida | Date Filed: 1992-11-02

Citation: 607 So. 2d 483, 1992 Fla. App. LEXIS 11359

Snippet: Attorney Hours Hourly Rate Total John C. Dotterrer 210.30 1175.00 $36,802.50 Bruce S. Rosenwater 3.90 120

Miller v. First American Bank and Trust

Court: District Court of Appeal of Florida | Date Filed: 1992-11-02

Citation: 607 So. 2d 483, 1992 WL 322974

Snippet: John C. Dotterrer 210.30 $175.00 $36,802.50 Bruce S. Rosenwater

Kumar Corp. v. Nopal Lines, Ltd.

Court: District Court of Appeal of Florida | Date Filed: 1985-01-15

Citation: 462 So. 2d 1178, 10 Fla. L. Weekly 189

Snippet: enforced," Author's Comment to Fla.R.Civ.P. 1.210, 30 Fla. Stat. Ann. 304, 306-07 (1967); see 3A J. Moore

Patsy v. Carrier Corp.

Court: District Court of Appeal of Florida | Date Filed: 1971-02-19

Citation: 244 So. 2d 445, 1971 Fla. App. LEXIS 7005

Snippet: as it is of any individual.1 . Fla.R.Civ.P. 1.210, 30 F.S.A. allows the real party in interest to sue

In Re Adoption of Miller

Court: District Court of Appeal of Florida | Date Filed: 1969-09-29

Citation: 227 So. 2d 73

Snippet: S.A.; sue their parents, F.R.Civ.Proc., Rule 1.210, 30 F.S.A., see generally 24 Fla.Jur., Parent and Children