IPCPR Legislative | Florida

Florida

florida

Florida State Contact Information

 

Florida Department of Business & Professional Regulation
Division of Alcoholic Beverages and Tobacco
(850) 487-1395

Taxation in Florida

 

Florida imposes both a tax and a surcharge on tobacco products other than cigars purchased for sale in the state by any person engaged in business as a tobacco products distributor. The tax and surcharge are imposed at the time the distributor: brings tobacco products into the state for sale; makes, manufactures, or fabricates tobacco products in the state for sale in the state; or ships or transports tobacco products to retailers in the state, to be sold by those retailers. Consumers in possession of 1 pound or more of untaxed tobacco products are liable for the tax and surcharge.

 

Florida does not tax cigars.

 

Fla. Stat. § 210.276
Fla. Stat. § 210.30

 

Staff reported that Florida localities do not impose additional taxes on tobacco products.

The excise tax on tobacco products other than cigarettes or cigars is 25% of the wholesale sales price. The surcharge on these items is 60% of the wholesale sales price.

 

Florida does not tax cigars.

 

Fla. Stat. § 210.276
Fla. Stat. § 210.30

Each tobacco wholesale distributor is required to report all other tobacco product transactions to the Division of Alcoholic Beverages and Tobacco [with Form 4000A-300 (In State) or Form 4000A-305 (Out-of state)] on or before the 10th day of the month following the calendar month for which the report is filed, along with payment due for taxes and surcharges. Distributors paying $50,000 or more in excise taxes per year must remit tax payments through electronic funds transfer.

Definitions in Florida

 

“Smoking” means inhaling, exhaling, burning, carrying, or possessing any lighted tobacco product, including cigarettes, cigars, pipe tobacco, and any other lighted tobacco product.

 

Fla. Stat. § 386.203

 

“Tobacco products” means loose tobacco suitable for smoking; snuff; snuff flour; cavendish; plug and twist tobacco; fine cuts and other chewing tobaccos; shorts; refuse scraps; clippings, cuttings, and sweepings of tobacco, and other kinds and forms of tobacco prepared in such manner as to be suitable for chewing. “Tobacco products” does not include cigarettes or cigars.

 

Fla. Stat. § 210.25

 

“Distributor” means:

  • Any person engaged in the business of selling tobacco products in the state who brings tobacco products into the state for sale;
  • Any person who makes, manufactures, or fabricates tobacco products in the state for sale in the state; or
  • Any person engaged in the business of selling tobacco outside the state who ships or transports tobacco products to retailers in the state to be sold by those retailers.

 

Fla. Stat. § 210.25

 

“Retail tobacco shop” means any enclosed indoor workplace dedicated to or predominantly for the retail sale of tobacco, tobacco products, and accessories for such products, in which the sale of other products or services is merely incidental. Any enclosed indoor workplace of a business that manufactures, imports, or distributes tobacco products or of a tobacco leaf dealer is a retail tobacco shop when, as a necessary and integral part of the process of making, manufacturing, importing, or distributing a tobacco product for the eventual retail sale of such tobacco or tobacco product, tobacco is heated, burned, or smoked or a lighted tobacco product is tested.

 

Fla. Stat. § 386.203

 

“Stand-alone bar” means any licensed premises devoted, during any time of operation, predominantly or totally to serving alcoholic beverages, intoxicating beverages, or intoxicating liquors, or any combination thereof, for consumption on the licensed premises; in which the serving of food, if any, is merely incidental to the consumption of any such beverage; and the licensed premises is not located within, and does not share any common entryway or common indoor area with, any other enclosed indoor workplace, including any business for which the sale of food or any other product or service is more than an incidental source of gross revenue. A place of business is a stand-alone bar in which the service of food is merely incidental if the licensed premises derives no more than 10 percent of its gross revenue from the sale of food consumed on the licensed premises.

 

Fla. Stat. § 386.203

 

“Retailer” means any person engaged in the business of selling tobacco products to ultimate consumers.

 

Fla. Stat. § 210.25

 

“Retail outlet” means each place of business from which tobacco products are sold to consumers.

 

Fla. Stat. § 210.25

 

“Manufacturer” means any person who manufactures and sells tobacco products.

 

Fla. Stat. § 210.25

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