Florida’s delivery sales statutes address the delivery sale of tobacco products. Tobacco products means all cigarettes, smoking tobacco, snuff, fine-cut chewing tobacco, cut and granulated tobacco, cavendish, and plug or twist tobacco. A retailer must obtain a license from the Division of Alcoholic Beverages and Tobacco before accepting an order for a delivery sale.
Each person accepting an order for a delivery sale must comply with each of the following:
registration and reporting requirements,
tax collection requirements,
licensing and tax stamp requirements which apply to sales of tobacco products occurring entirely in Florida, and
all laws of Florida generally applicable to sales of tobacco products occurring entirely in Florida which impose excise taxes and assessments.
Before making sales or shipping tobacco products in connection with sales, a person shall file with the Division a statement providing the person’s name, trade name, and the address of the person’s principal place of business, as well as any other place of business.
No later than the 10th day of each month, each person who has made a sale or mailed, shipped, or otherwise delivered tobacco products in connection with any sale during the previous calendar month shall file with the Division a memorandum or a copy of the invoice, providing for each sale:
the name and address of the individual who submitted the order for the sale,
the name and address of the individual who accepted delivery of the tobacco products,
the name and address of the person who accepted the order for the sale of the tobacco products,
the name and address of the delivery service and the name of the individual making the delivery,
the brand or brands of the tobacco products sold in the sale, and
the quantity of each brand of tobacco products sold in the sale.
A person may comply with the requirements to file a statement and monthly report with the Division by complying with the requirements of 15 U.S.C. § 376.
The federal PACT Act requires any person who sells, transfers, or ships cigarettes, roll-your-own tobacco, and smokeless tobacco into a state to register with the tobacco tax administrator of the state. The federal PACT Act requires delivery sellers to comply with shipping requirements.
No person is permitted to engage in the business of selling or dealing in tobacco products in Florida without first obtaining a license. A person outside the state who ships or transports tobacco products to retailers in the state, to be sold by those retailers, may also apply for a distributor license.
Additional information about licensing in Florida is available in the Operating Your Business section.
A person may not mail, ship, or otherwise deliver tobacco products in connection with an order for a delivery sale unless, before the first delivery to the consumer, the person accepting the order for the delivery sale:
Obtains from the individual submitting the order a certification that includes:
Reliable confirmation that the individual is an adult; and
A statement signed by the individual in writing and under penalty of perjury which:
Certifies the address and date of birth of the individual; and
Confirms that the individual wants to receive delivery sales from a tobacco company and understands that, under the laws of this state, the following actions are illegal:
Signing another individual’s name to the certification;
Selling tobacco products to individuals under the legal minimum purchase age; and
Purchasing tobacco products, if the person making the purchase is under the legal minimum purchase age.
Makes a good faith effort to verify the information contained in the certification provided by the individual against a commercially available database that may be reasonably relied upon for accurate age information or obtains a photocopy or other image of a valid government-issued identification card stating the date of birth or age of the individual.
Provides to the individual, via electronic mail or other means, a notice that sales of tobacco products are
Illegal if made to individuals who are not adults.
Restricted to those individuals who provided verifiable proof of age, and
If an order for tobacco products is made pursuant to an advertisement on the Internet, receives payment for the delivery sale from the consumer by a credit or debit card issued in the name of the consumer, or by personal or company check of the consumer.
Imposes a two-carton minimum on each order of cigarettes, and requires payment for the purchase of any tobacco product to be made by personal or company check of the purchaser or the purchaser’s credit card or debit card. Payment by money order or cash may not be received or permitted. The person accepting the order for delivery sale shall submit, to each credit card acquiring company with which the person has credit card sales, identification information in an appropriate form and format so that the words “tobacco product” may be printed in the purchaser’s credit card statement when a purchase of a tobacco product is made by credit card payment.
Makes a telephone call after 5 p.m. to the purchaser confirming the order before shipping the tobacco products. The telephone call may be a person-to-person call or a recorded message. The person accepting the order for delivery sale is not required to speak directly with a person and may leave a message on an answering machine or through voice mail.
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.
Each tobacco wholesale distributor must report all other tobacco product transactions and pay applicable excise taxes on each month on or before the tenth day of the month following the calendar month for which the report is filed. Every taxpayer with a place of business in the state shall file a return with the Division of Alcoholic Beverages and Tobacco showing the taxable price of each tobacco product brought or caused to be brought into this state for sale, or made, manufactured, or fabricated in this state for sale in this state, during the preceding month. Every taxpayer outside this state shall file a return showing the quantity and taxable price of each tobacco product shipped or transported to retailers in this state, to be sold by those retailers, during the preceding month. Each return shall be accompanied by a remittance for the full tax liability shown.
Each person accepting a purchase order for a delivery sale shall collect and remit to the Division all taxes imposed on tobacco products by this state with respect to the delivery sale. With respect to cigarettes, the collection and remission are not required if the person has obtained proof in the form of the presence of applicable tax stamps or tax-exempt stamps, or other proof that the taxes have already been paid to this state.