The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 210
TAX ON TOBACCO PRODUCTS

View Entire Chapter

F.S. 210.60

210.60 Books, records, and invoices to be kept and preserved; inspection by agents of division.—Every distributor shall keep in each licensed place of business complete and accurate records for that place of business, including itemized invoices of tobacco products held, purchased, manufactured, brought in or caused to be brought in from without the state, or shipped or transported to retailers in this state, and of all sales of tobacco products made, except sales to an ultimate consumer. Such records shall show the names and addresses of purchasers and other pertinent papers and documents relating to the purchase, sale, or disposition of tobacco products. When a licensed distributor sells tobacco products exclusively to ultimate consumers at the addresses given in the license, no invoice of those sales shall be required, but itemized invoices shall be made of all tobacco products transferred to other retail outlets owned or controlled by that licensed distributor. All books, records and other papers, and other documents required by this section to be kept shall be preserved for a period of at least 3 years after the date of the documents, as aforesaid, or the date of the entries thereof appearing in the records, unless the division, in writing, authorizes their destruction or disposal at an earlier date. At any time during usual business hours, duly authorized agents or employees of the division may enter any place of business of a distributor and inspect the premises, the records required to be kept under this part, and the tobacco products contained therein to determine whether all the provisions of this part are being fully complied with. Refusal to permit such inspection by a duly authorized agent or employee of the division shall be grounds for revocation of the license. Every person who sells tobacco products to persons other than an ultimate consumer shall render with each sale an itemized invoice showing the seller’s name and address, the purchaser’s name and address, the date of sale, and all prices and discounts. The seller shall preserve legible copies of all such invoices for 3 years from the date of sale. Every retailer shall produce itemized invoices of all tobacco products purchased. The invoices shall show the name and address of the seller and the date of purchase. The retailer shall preserve a legible copy of each such invoice for 3 years from the date of purchase. Invoices shall be available for inspection by authorized agents or employees of the division at the retailer’s place of business. Any records required by this section may be kept in an electronic or a paper format.

History.—s. 1, ch. 85-141; s. 1, ch. 86-286; s. 52, ch. 87-224; s. 4, ch. 91-429; s. 3, ch. 2021-135.

F.S. 210.60 on Google Scholar

F.S. 210.60 on Casetext

Amendments to 210.60

Arrestable Offenses / Crimes under Fla. Stat. 210.60

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 210.60.

Annotations, Discussions, Cases:

Cases from cite.case.law:

In MARION CAREFREE LIMITED PARTNERSHIP,, 171 B.R. 261 (Bankr. N.D. Ohio 1994)

. . . 57.36 $135.00 $7,743.60 NJV 10.92 $110.00 $1,201.20 TSF 19.75 $ 60.00 $1,185.00 SKF 3.51 $ 60.00 $ 210.60 . . .

LAW OFFICES OF C. KENDALL HARRELL, P. C. d b a v. COMMERCE SAVINGS ASSOCIATION PAC I, 824 F. Supp. 1159 (W.D. Tex. 1993)

. . . . ($210.60 for June 1989 and $210.60 for July 1989); Seasons Cafe and Bakery ($70.20 for June 1989 and . . .

L. BESTA, v. BENEFICIAL LOAN CO. OF IOWA BENEFICIAL LOAN COMPANY OF IOWA, v. L. BESTA,, 855 F.2d 532 (8th Cir. 1988)

. . . £ 1249.33 $1442.23 $ 1444.46 Disability Insurance & 79.34 $ 275.40 $ 96.59 Life Insurance 5 40.72 $ 210.60 . . .

P. C. v., 79 T.C. 355 (T.C. 1982)

. . . Therefore, respondent determined that income for the year 1976 was increased in the amount of $210.60 . . .

UNITED STATES, v. A. LIMBS, Jr., 356 F. Supp. 1004 (D. Ariz. 1973)

. . . , 5/2-6/29/65 441.00 Orthopedic Clinic, 7/29-8/27/65 83.00 “ “ 8/31-9/28/65 94.65 “ “ 9/30-12/10/65 210.60 . . .

PHOENIX INDEMNITY COMPANY, a v. H. EARLE, H. A., 218 F.2d 645 (9th Cir. 1955)

. . . Subsequently, Phoenix, under its payment bond paid claims totalling $15,-210.60 for labor and material . . .

ELLIS v. DODGE BROS., 246 F. 764 (5th Cir. 1917)

. . . The plaintiff alleged that in order to carry out the contract he had rented property at the rate of $210.60 . . .

ELLIS v. DODGE BROS., 237 F. 860 (N.D. Ga. 1916)

. . . Plaintiff leased the property at No. 253 Peachtree street, Atlanta, Ga., at a cost of $210.60 per month . . .

ROBERTSON v. SALOMON, 144 U.S. 603 (U.S. 1892)

. . . was entered for the plaintiffs for $157.08 damages, $46.85 costs, and $6.67 interest, making in all $210.60 . . .