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Florida Statutes (Last Updated: April 21, 2021) |
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TITLE XIV. TAXATION AND FINANCE |
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CHAPTER 210. TAX ON TOBACCO PRODUCTS |
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PART I. TAX ON CIGARETTES |
Latest version.
- 1(1) 2An excise or privilege tax, in addition to all other taxes of every kind imposed by law, is imposed upon the sale, receipt, purchase, possession, consumption, handling, distribution, and use of cigarettes in this state, in the following amounts, except as hereinafter otherwise provided, for cigarettes of standard dimensions:51(a) 52Upon all cigarettes weighing not more than 3 pounds per thousand, 16.95 mills on each cigarette.68(b) 69Upon all cigarettes weighing more than 3 pounds per thousand and not more than 6 inches long, 33.9 mills on each cigarette.91(c) 92Upon all cigarettes weighing more than 3 pounds per thousand and more than 6 inches long, 67.8 mills on each cigarette.113(2) 114The description of cigarettes contained in paragraphs (a), (b), and (c) of subsection (1) are hereby declared to be standard as to dimensions for taxing purposes as provided in this law and should any cigarette be received, purchased, possessed, sold, offered for sale, given away, or used of a size other than of standard dimensions, the same shall be taxed at the rate of 1.41 cents on each such cigarette.184(3) 185When cigarettes as described in paragraph (1)(a) are packed in varying quantities of 20 cigarettes or less, except manufacturer’s free samples authorized under s. 209210.04(9), 210the following rate shall govern:215(a) 216Packages containing 10 cigarettes or less require a 16.95-cent tax.226(b) 227Packages containing more than 10 but not more than 20 cigarettes require a 33.9-cent tax.242(4) 243When cigarettes as described in paragraph (1)(b) are packed in varying quantities of 20 cigarettes or less, except manufacturer’s free samples authorized under s. 267210.04(9), 268the following rates shall govern:273(a) 274Packages containing 10 cigarettes or less require a 33.9-cent tax.284(b) 285Packages containing more than 10 but not more than 20 cigarettes require a 67.8-cent tax.300(5) 301When cigarettes as described in paragraph (1)(c) are packed in varying quantities of 20 cigarettes or less, except manufacturer’s free samples authorized under s. 325210.04(9), 326the following rates shall govern:331(a) 332Packages containing 10 cigarettes or less require a 67.8-cent tax.342(b) 343Packages containing more than 10 but not more than 20 cigarettes require a 135.6-cent tax.358(6) 359This tax shall be paid by the dealer to the division for deposit and distribution as hereinafter provided upon the first sale or transaction within the state, whether or not such sale or transfer be to the ultimate purchaser or consumer. The seller or dealer shall collect the tax from the purchaser or consumer, and the purchaser or consumer shall pay the tax to the seller. The seller or dealer shall be responsible for the collection of the tax and the payment of the same to the division. All taxes are due not later than the 10th day of the month following the calendar month in which they were incurred, and thereafter shall bear interest at the rate of 1 percent per month. If the amount of tax due for a given period is assessed without allocating it to any particular month, the interest shall begin with the date of the assessment. Whenever cigarettes are shipped from outside the state to anyone other than a distributing agent or wholesale dealer, the person receiving the cigarettes shall be responsible for the tax on said cigarettes and the payment of same to the division.551(7) 552It is the legislative intent that the tax on cigarettes shall be uniform throughout the state.
History.-s. 2, ch. 21946, 1943; s. 2, ch. 22645, 1945; s. 7, ch. 24337, s. 1, ch. 23871, s. 2, ch. 24363, 1947; s. 11, ch. 25035, s. 1, ch. 26320, 1949; s. 3, ch. 29884, 1955; ss. 1, 3, ch. 63-480; s. 1, ch. 65-442; s. 1, ch. 68-30; ss. 16, 35, ch. 69-106; ss. 40, 41, ch. 71-355; s. 6, ch. 72-360; s. 1, ch. 75-104; s. 1, ch. 77-409; s. 2, ch. 79-11; s. 1, ch. 82-85; s. 1, ch. 85-294; s. 1, ch. 86-123; s. 1, ch. 88-308; s. 20, ch. 90-132.
