Florida Administrative Code

Manufacturers and distributors may host instructional programs relating to alcoholic beverage products, alcoholic beverage laws and regulations, or responsible service and sales of alcoholic beverages. During seminars, manufacturers and distributors may give vendors and vendor's …

(1) Industry members may participate in non-profit vendor association trade shows and conventions. Participation may include: (a) Displaying products; (b) Renting display space at normal trade show rates; (c) Paying normal registration fees; (d) Purchasing tickets to functions; (…

Manufacturers and distributors may provide vendors proof of insurance for manufacturer or distributor's personnel, equipment, and products; however they may only issue "hold harmless" or "indemnity" agreements involving product liability or copyright and patent infringement for a…

(1) Beer, wine, and spirituous liquors may be manufactured under a vendor's trademark. The vendor may be the exclusive outlet for the product if the vendor maintains ownership of the trademark. The vendor shall not set the price of private label products with the manufacturer or …

Distributors may clean malt beverage draft equipment utilizing or dispensing their product to ensure quality control. Rulemaking Authority 561.11 FS. Law Implemented 561.423, 561.08, 561.42 FS. History-New 5-7-08.

Distributors may offer a split or mixed case containing more than one brand or more than one size of the same brand of alcoholic beverage to vendors. Distributors must have, and uniformly follow, a written policy applying to all vendors if an add-on fee is charged for any split o…

Industry members may package and distributors may offer and sell to vendors, non-alcoholic beverages or products combined with alcoholic beverages in an integrated package that is ready for sale to the consumer. Rulemaking Authority 561.11, 561.42 FS. Law Implemented 561.08, 561.…

Distributors of wine and spirituous liquors may deliver those products during the same calendar week, which shall begin on Sunday, as the products are ordered. The product prices shall be set at the time of the order and may not be adjusted based on additional products ordered du…

(1) A distributor may give a sample of distilled spirituous beverages, wine, or malt beverages to a vendor if that vendor has not purchased the brand or received a sample of the brand within the preceding twelve months. However, if ownership of a distributor or vendor is transfer…

If an industry member is a bona fide producer, wholesaler, or retailer of other merchandise, such as groceries or pharmaceuticals, that industry member may sell that merchandise to vendors under the following conditions: (1) The merchandise is sold at fair market value, either wh…

(1) Industry members must keep records of all product displays, equipment and supplies, participation in retailer association activities, the acquisition or production cost and selling cost of specialties or any items given, sold, or loaned to vendors, or any other form of assist…

(1) Premium offer means value-added merchandise, travel, or services held out to consumers in exchange for their purchase of an alcoholic product, sometimes referred to as "product gift" or "gift with sales promotion." (2) Industry members may furnish premium offers on products t…

(1) Industry members may provide entry forms, rules, advertising materials, and a box or other similar container in which to collect completed entry forms to vendors. These advertising materials must be offered to all vendors who wish to participate in quantities reasonably calcu…

(1) Industry members may administer consumer contests and sweepstakes that include a vendor's property as the prize. However, the contest or sweepstakes shall not be a joint venture with a vendor. Any contest or sweepstakes prizes purchased by the industry member shall be purchas…

Industry members may participate in vendor-sponsored tournaments and contests but must pay no more than normal entry fees. Industry members shall not advertise, co-sponsor, underwrite, or contribute in time, money, gifts or provide any other assistance prohibited by section 561.4…

(1) Vendors who make a request for return of damaged products within fifteen days after delivery may receive exchange of product, cash, or a credit against outstanding indebtedness. Products are damaged if they exhibit product deterioration, leaking containers, damaged labels or …

(1) Vendors who make a request for return of undamaged products within ten days after delivery may receive cash or a credit against outstanding indebtedness within ten days after the request and at the same time the distributor picks up the products. Distributors must make and ke…

Rulemaking Authority 561.11 FS. Law Implemented 561.14, 561.43, 563.02, 564.02, 565.02, 565.03, 210 FS. History-New 3-1-76, Formerly 7A-1.13, 7A-1.013, Repealed 8-1-12.

(1) For purposes of the Beverage Law, a person of "good moral character" shall mean a person who: (a) Has the ability to distinguish between right and wrong and the character to observe the difference; (b) Observes the rules of right conduct; and (c) Acts in a manner that indicat…

(1) The division shall not consider anyone to be selling alcoholic beverages in violation of section 562.12, F.S., provided the person is an agent or employee of the consumer. All alcoholic beverages purchased by a person for off-premises consumption must be purchased from a lice…

(1) "Cigarette Distributing Agent" also known as "CDA" means a "distributing agent" as defined in Section 210.01(14), F.S. (2) "Bill of Lading" means a receipt given by a carrier for goods accepted for transportation. (3) "Stamping Agent" means an "agent" as defined in Section 21…

(1) Stamps will be sold only to stamping agents who have been given permission by the Division to use such stamps to evidence payment of taxes and the Division may sell such stamps in individual units of 1 roll or multiples thereof. (2) Any such stamps purchased by a stamping age…

The Division shall authorize a wholesale dealer as a stamping agent to affix stamps to packages of cigarettes provided the dealer furnishes the Division with: (1) An irrevocable letter of credit, certificate of deposit, unconditional guarantee contract, or a surety bond, issued b…

Rulemaking Authority 210.10 FS. Law Implemented 210.01, 210.05, 210.085, 210.15 FS. History-New 9-2-08, Repealed 11-29-15.

The cigarette excise tax is imposed upon the sale, receipt, purchase, possession, handling, consumption, distribution and use of cigarettes in Florida, except as follows: (1) Cigarettes sold at post exchanges, ship service stores, ship stores, and slop chests when such agencies a…

(1) The stamps affixed to or meter imprints placed on packages of cigarettes for the purpose of evidencing payment of the excise tax due thereon must be placed on the bottom of the package of such cigarettes in such a manner that the stamps are clearly visible, legible and comple…

Stamping agents are prohibited from affixing stamps to or placing meter imprints upon any packages of cigarettes not actually owned by such stamping agents unless written permission for such action is received from the Division. Rulemaking Authority 210.10 FS. Law Implemented 210…

(1) No refund or credit will be made for stamps affixed to or meter imprints placed upon packages of cigarettes shipped from a wholesale dealer to a manufacturer or importer unless such wholesale dealer furnishes the Division with an original affidavit issued by the manufacturer …

The Division may, in its discretion, authorize manufacturers and importers to distribute in the state sample packages of cigarettes containing not less than two (2) nor more than twenty (20) cigarettes without affixing any stamps; provided, the tax due on such sample cigarettes m…

Each manufacturer or importer shipping or causing to be shipped cigarettes into this state shall report such shipments to the Division on or before the 10th calendar day of each month for the previous month's shipments. Reports shall be made on the following DBPR forms: (1) AB&T …

Railroads, passenger vessels, and airlines are permitted to sell unstamped cigarettes to bona fide travelers while in transit; provided, however, such firm must report all such sales for the previous month to the Division on or before the tenth calendar day of each month. Such re…

(1) Cigarette wholesale dealers, cigarette distributing agents, and exporters shall maintain complete and accurate records of all purchases and sales of cigarettes within or without the state. On or before the 10th calendar day of each month, such wholesale dealers, cigarette dis…

(1) The term audit is defined in subsection 61A-10.001(4), F.A.C. (2) When the Division performs an audit on the permit holder, it shall determine the amount of tax due for the audited period. If the Division determines that any amount of additional gross tax is due, it shall not…

Importers must maintain the following documentation and provide it to the Division upon request: (1) A copy of the importers permit issued by the Internal Revenue Service; (2) A copy of the Tobacco Tax and Trade Bureau form 5220.6 for the cigarettes showing the cigarette disburse…

Rulemaking Authority 210.10 FS. Law Implemented 210.01, 210.085, 210.09 FS. History-Repromulgated 12-19-74, Formerly 7A-10.12, Amended 1-24-91, 8-28-91, Formerly 7A-10.012, Amended 9-2-08, Repealed 6-7-12.

(1) Cigarette transactions between manufacturers' and/or importers' representatives and qualified wholesale dealers are to be reported individually as either purchases or sales, as the case may be. Exchanges of cigarettes, unless on an even package for package basis, are to be re…

Cigarette wholesale dealers are prohibited from purchasing cigarettes from retail dealers for the purpose of resale; however, cigarettes may be returned to a wholesale dealer's inventory by retail dealers if such returns are reported on the wholesale dealer's monthly report. Rule…

Rulemaking Authority 210.10(1) FS. Law Implemented 210.06(1) FS. History-Repromulgated 12-19-74, Amended 3-1-76, Formerly 7A-10.15, Amended 3-15-90, Formerly 7A-10.015, Repealed 9-2-08.

Rulemaking Authority 210.10(1) FS. Law Implemented 210.15(7) FS. History-Repromulgated 12-19-74, Amended 3-1-76, Formerly 7A-10.16, 7A-10.016, Repealed 9-2-08.

(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 ven…

(1) Cigarette wholesale dealers are required to keep sales tickets or invoices covering all sales of cigarettes to retail dealers. (2) Invoices of cigarette sales by wholesale dealers to retail dealers must include: (a) Seller's business name, address, and cigarette wholesale dea…

Rulemaking Authority 210.75 FS. Law Implemented 210.75, 569.007, 210.25(13), 210.60 FS. History-New 12-20-94, Repealed 9-2-08.

(1) Vending machines may only be operated by retail dealers. (2) Vending machine operators must possess a Florida retail dealer permit issued by the Division. This permit shall cover the vending machine operator's primary business location as well as registered vending machines o…

Vending machine operators are required to furnish the Division, DBPR form AB&T 4000A-240 Monthly Changes of Vending Machine Locations, which may be obtained as specified in Rule 61A-5.001, F.A.C., and is incorporated herein by reference and effective (2/08) and DBPR form AB&T 400…

(1) Stamping agents or wholesale dealers may sell stamped but untaxed cigarettes only to the Seminole Indian Tribe or to an enrolled member thereof exclusively for retail sale on Seminole Indian Reservation or trust lands when such cigarettes have Division approved stamps affixed…

(1) Excise taxes on cigarettes assessed pursuant to the accounting records and returns of the stamping agent are due not later than the 10th calendar day of the month following the calendar month in which the taxes were incurred. Interest on taxes assessed shall accrue from that …

Rulemaking Authority 210.10(1) FS. Law Implemented 210.09 FS. History-New 3-15-90, Formerly 7A-10.031, Repealed 9-2-08.

"Tobacco Products Wholesale Dealer" also known as "TWD" means a "distributor" as defined in Section 210.25(4), F.S. Rulemaking Authority 210.75 FS. Law Implemented 210.01, 210.25 FS. History-New 9-2-08.

Excise taxes imposed by Section 210.30, F.S., shall not apply to the following: (1) Tobacco products sold at post exchanges, ship service stores, ship stores, slop chests, or other outlets to members of the armed services of the United States when such establishments are operated…

(1) Licensed tobacco products wholesale dealers and manufacturers, both inside and outside this state, shall keep complete and accurate records and make full and complete reports reflecting the detail of all transactions on the appropriate and applicable forms furnished by the Di…