Section 61A-10.017 - Direct Shipments, Prohibition, Exception, and Excise Taxes(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.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.