(1) No manufacturer or importer may ship
cigarettes directly to any retail dealer in the State of Florida; and no
wholesale dealer may place orders with a manufacturer or importer for a direct
shipment of cigarettes to a retail dealer.
(2) Whenever cigarettes are shipped by a
vendor from outside the state directly to individual consumers in Florida, the
out-of-state vendor has a responsibility to provide information to the Division
as required by the Jenkins Act, Title 15, Chapter 10A, Section 376, United
States Code. Any person selling or transferring cigarettes for profit in
interstate commerce to other than a wholesale dealer must first report to the
Division their intent to sell into Florida by providing their name and trade
name, and the address of their places of business. By the 10th calendar day of
each month the person must report to the Division all sales or transfers of
cigarettes shipped into Florida by providing a memorandum or copy of the
invoice covering each and every shipment made during the previous calendar
month, and including the name and address of the person to whom the shipment
was made, the brand, and the quantity thereof.
In those cases where the 10th calendar day falls on a
Saturday, Sunday, or a legal holiday, reports shall be accepted as timely filed
if postmarked or delivered to the Division on the following business day which
is neither a Saturday, Sunday or legal holiday. As used in this rule, legal
holiday means those days as designated in Section
110.117, F.S., and Federal
holidays.
(3) Any person in
possession of any cigarettes upon which a tax is imposed and upon which that
tax has not been paid is personally liable for the amount of tax imposed.
Whenever cigarettes are shipped from an out-of-state vendor to an individual
consumer in Florida, the person receiving the cigarettes is responsible for the
tax on the cigarettes and the payment of the tax to the state. DBPR Form
AB&T 4000A-215, Individual Cigarette And/Or Tobacco Product Excise Tax
Report, which may be obtained as specified in Rule
61A-5.001, F.A.C., and is
incorporated herein by reference and effective (2/08) is used to report such
cigarettes and for payment of the applicable excise taxes due to the
Division.
Notes
Fla. Admin.
Code Ann. R. 61A-10.017
Specific Authority
210.10 FS. Law Implemented
210.02,
210.085
FS.
Repromulgated 12-19-74,
Formerly 7A-10.17, 7A-10.017, Amended 9-2-08.
Repromulgated 12-19-74, Formerly 7A-10.17, 7A-10.017,
Amended 9-2-08.
