Fla. Admin. Code Ann. R. 61A-10.006 - Stamps, Method of Affixing

(1) The stamps affixed to or meter imprints placed on packages of cigarettes for the purpose of evidencing payment of the excise tax due thereon must be placed on the bottom of the package of such cigarettes in such a manner that the stamps are clearly visible, legible and complete.

(2) Wholesale dealers within this state must affix or cause to be affixed such stamps within 10 calendar days of receipt of the cigarettes.

(3) Wholesale dealers within this state may not maintain stocks of unstamped cigarettes unless that part is identified for sale or distribution outside this state or intended as tax exempt sales as defined in Section 210.04(4), F.S. Such unstamped stock must be maintained separately and apart from stamped cigarettes.

(4) Wholesale dealers from outside the state must affix Florida tax stamps prior to shipping cigarettes into this state.

Notes

Fla. Admin. Code Ann. R. 61A-10.006

Specific Authority 210.10 FS. Law Implemented 210.04, 210.05, 210.06 FS.

Repromulgated 12-19-74, Amended 3-1-76, Formerly 7A-10.06, Amended 3-15-90, 7-9-91, 1-7-92, Formerly 7A-10.006, Amended 9-2-08.

Repromulgated 12-19-74, Amended 3-1-76, Formerly 7A-10.06, Amended 3-15-90, 7-9-91, 1-7-92, Formerly 7A-10.006, Amended 9-2-08.