Florida Statute 210.30 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 210
TAX ON TOBACCO PRODUCTS

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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 CourtListener

Amendments to 210.30

Annotations, Discussions, Cases:

Cases Citing Statute 210.30

Total Results: 2 | Sort by: Relevance | Newest First

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Micjo, Inc. v. Dep't of Bus. & Prof'l Reg., Div. of Alcoholic Beverages & Tobacco, 78 So. 3d 124 (Fla. 2d DCA 2012).

Cited 2 times | Published | Florida 2nd District Court of Appeal | 2012 WL 279670, 2012 Fla. App. LEXIS 1322

...at is regulated by the statute. § 210.276(1) (“A surcharge is levied upon all tobacco products in this state and upon any person engaged in business as a distributor of tobacco products at the rate of 60 percent of the wholesale sales price.”); § 210.30(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.”)....

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Global Hookah Distributors, Inc v. Dep't of Bus. & Prof'l Reg., Div. of Alcoholic Beverages & Tobacco (Fla. 1st DCA 2025).

Published | Florida 1st District Court of Appeal

...The Florida Legislature imposes excise taxes and surcharges on defined tobacco products other than cigarettes (commonly referred to as “Other Tobacco Products,” or “OTP”)—taxes and surcharges paid by the distributors of those products. See §§ 210.276, 210.30, Fla....

...smoking,” rendering section 210.25(12), Florida Statutes, inapplicable to its product and entitling it to a refund of the OTP taxes and surcharges paid. II A Sections 210.276 and 210.30, Florida Statutes, set forth the OTP tax and surcharge at issue here....

...levied upon all tobacco products in this state and upon any person engaged in business as a distributor of tobacco products.” § 210.276(1), Fla. Stat. The other imposes a tax “upon all tobacco 6 products in this state and upon any person engaged in business as a distributor thereof.” § 210.30(1), Fla....

...why it is being used in this way, thereby ignoring a purpose of tobacco taxation, abundantly clear from its text—regulation of the addictive behavior relating to nicotine. Cf. § 210.276(1), Fla. Stat. (imposing surcharge at rate of 60 percent of wholesale price); § 210.30(1), Fla....

...4 4 We do not address whether use of an electric or electronic heating element would produce a different outcome. But we suggest that how the loose tobacco actually is used in individual 13 This more general meaning better comports with what sections 210.276 and 210.30 do—subject loose tobacco to heavy charges and taxation (other than that type of tobacco already rolled into cigarettes and cigars) if it is prepared and sold for use as a nicotine delivery vehicle....

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