The cigarette excise tax is imposed upon the sale, receipt,
purchase, possession, handling, consumption, distribution and use of cigarettes
in Florida, except as follows:
(1)
Cigarettes sold at post exchanges, ship service stores, ship stores, and slop
chests when such agencies are operated under regulations of the Armed Forces of
the United States or the United States Coast Guard or NASA on Armed Forces
Reservations or other Federal Bases and Exchanges in Florida or on ships of the
Armed Force Merchant Marines of the United States, may be sold without the
payment of the Florida excise tax to members of the Armed Services of the
United States only; tax exempt sales may not be made by such agencies to anyone
other than members of the Armed Services of the United States and cigarettes
sold to other persons must be properly stamped and Florida excise tax due
thereon paid.
(2) Cigarettes sold
or given by charitable organizations to bona fide patients in regularly
established veterans hospitals in Florida or inmates of a federal prison, for
personal use or consumption of such patients or inmates, are exempt from the
Florida excise tax; cigarettes sold or given to anyone other than a bona fide
patient in such hospitals or other personal use of such patients or inmates of
a federal prison, must be properly stamped and the Florida excise tax due
thereon paid.
(3) Each wholesale
dealer or cigarette distributing agent handling any such tax-free cigarettes
shall attach to their monthly report a copy of the invoice or sales slip
substantiating any such tax-free sale. The invoice or sales slip must be signed
by a person authorized to receive such tax-free cigarettes. The name of any
person authorized to receive and sign for such tax-free cigarettes must be
submitted by the commanding officer of the military installation, hospital, or
prison to the Bureau of Auditing office of the Division wherein such
installation is situated.
Notes
Fla. Admin.
Code Ann. R. 61A-10.005
Specific Authority
210.10 FS. Law Implemented
U.S.C. Const. Art. VI cl. 2; 4 U.S.C. § 107, 14 U.S.C. §§ 1, 2;
42 U.S.C. §§ 2451; 2472,
210.03,
210.04,
210.05,
210.09,
210.11
FS.
Repromulgated 12-19-74,
Amended 3-1-76, Formerly 7A-10.05, 7A-10.005, Amended
9-2-08.
Repromulgated 12-19-74, Amended 3-1-76, Formerly 7A-10.05,
7A-10.005, Amended 9-2-08.
