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Florida Statute 210.30 - Full Text and Legal Analysis Florida Statute 210.30 | Lawyer Caselaw & Research
Fla. Stat. § 210.30 (2026) Copy Cite Official Site Syfertize CourtListener Amendments
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
(c) Ships or transports tobacco products to retailers in this state, to be sold by those retailers.
(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.

Cases Citing F.S. 210.30

Fla. Stat. § 210.30 (2026) Copy Cite Official Site Syfertize CourtListener Amendments
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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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Cited as authority(citing case) (2016)
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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....

This Florida statute resource is curated by Graham W. Syfert, Esq., a Jacksonville, Florida personal injury and workers' compensation attorney (Florida Bar No. 39104). For legal consultation, call 904-383-7448.