Fla. Admin. Code Ann. R. 61A-10.055 - Excise Tax Refunds
(1) To receive a
refund or credit for tobacco products upon which the excise tax has been paid
and the products have been subsequently transferred to an out-of-state
location, or returned to a manufacturer or importer, or been destroyed, the
tobacco products wholesale dealer must provide the following documentation to
the Division:
(a) Tobacco products shipped
back to a manufacturer or importer must have an affidavit or credit memo from
the manufacturer or importer stating that they have received the tobacco
products.
(b) Tobacco products sold
to tobacco products wholesale dealers, retailers, or consumers located outside
of the state of Florida must have a sales invoice listing the quantity and type
of tobacco products sold as well as the name, address, and telephone number of
the out-of-state destination.
(c)
Destroyed tobacco products must be witnessed by an agent of the Division and a
copy of the signed destruction form must be provided to the
Division.
(2) The amount
of the tax reduction can be taken by reporting the transaction on the
appropriate details page of form DBPR ABT 4000A-300, In-State Tobacco Products
Wholesale Dealer's Report, which is incorporated herein by reference and
effective 11/2019. Form DBPR ABT 4000A-300 is accessible via
http://www.myfloridalicense.com/DBPR/alcoholic-beverages-and-tobacco/electronic-data-submission/,
or a paper form may be requested by contacting the Department of Business and
Professional Regulation, Division of Alcoholic Beverages and Tobacco, Bureau of
Auditing at 2601 Blair Stone Road, Tallahassee, Florida 32399-1022. A copy of
the EDS form may be viewed at
https://flrules.org/Gateway/reference.asp?No=Ref-11251,
and a copy of the paper form may be viewed at
https://flrules.org/Gateway/reference.asp?No=Ref-11252.
The form may be submitted through the Division's EDS System, or the paper form
may be mailed to the Department of Business and Professional Regulation,
Division of Alcoholic Beverages and Tobacco, Bureau of Auditing, 2601 Blair
Stone Road, Tallahassee, Florida 32399-1022.
(3) In lieu of taking the deduction on the
monthly report, the tobacco products wholesale dealer can request that the
Division pay the refund or credit back to them.
Notes
Rulemaking Authority 210.75 FS. Law Implemented, 210.25, 210.67 FS.
New 9-2-08, Amended 2-23-20.
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