Florida Administrative Code

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 History-Repromulgated 12-19-74, Formerly 7A-10.12, Amended 1-24-91, 8-28-91, Formerly 7A-10.012, Amended 9-2-08, Repealed 6-7-12.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 History-Repromulgated 12-19-74, Amended 3-1-76, Formerly 7A-10.15, Amended 3-15-90, Formerly 7A-10.015, Repealed 9-2-08.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 History-Repromulgated 12-19-74, Amended 3-1-76, Formerly 7A-10.16, 7A-10.016, Repealed 9-2-08.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 History-New 12-20-94, Repealed 9-2-08.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…

Rulemaking Authority 210.75 FS. Law Implemented 210.60 FS. History-New 9-2-08, Repealed 6-7-12.

(1) Tobacco products wholesale dealers are required to keep sales tickets or invoices covering all sales of tobacco products to retailers. Invoices of tobacco products sales by tobacco products wholesale dealers to retailers shall include: (a) Tobacco products wholesale dealer's …

(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…

(1) In order to be permitted as a manufacturer or importer, or to make changes to an existing manufacturer or importer permit, a completed application must be submitted to and approved by the Division. A completed application shall consist of the following: (a) Properly executed …

(1) In order to be permitted as a wholesale dealer, exporter, or cigarette distributing agent, or to make changes to an existing wholesale dealer permit, exporter permit, or cigarette distributing agent permit, a completed application must be submitted to and approved by the Divi…

(1) A tobacco products wholesale dealer permit is required by any entity acting as a distributor as defined in Section 210.25(4), F.S. (2) In order to be permitted as a tobacco products wholesale dealer, or to make changes to an existing permit, a completed application must be su…

(1) All corporate surety bonds required under Section 210.40 F.S. must be issued by a surety company authorized to do business in the State of Florida, conditioned for the payment when due of all taxes, penalties, and accrued interest which may be due the state. (2) All applicant…

(1) For this section the term retail tobacco products dealer shall refer to the definition provided by Section 569.002(4), F.S. For this section the term tobacco products shall refer to the definition provided by Section 569.002(6), F.S. A tobacco products retail dealer permit is…

(1) Any permittee desiring to make a change in the business name and/or the location of the place of business must secure a supplemental permit reflecting the new business name and/or location prior to initiating the change. Application for such supplemental permits must be made …

Any permittee desiring to replace a lost or destroyed permit, may make a request to the Division for the issuance of a duplicate permit. This request shall be in the form of an affidavit advising that the permit has been lost or destroyed. Rulemaking Authority 20.165, 120.536, 21…

All bonds required under the beverage law must be bonds of a surety company licensed to do business in the State of Florida and must be filed with and approved by the director. The surety bond form may be obtained by writing to the appropriate district office and requesting DBPR …

Permits to purchase wine from a licensed distributor or vendor for religious or sacramental purposes within the State of Florida may be issued upon approval of an application for each purchase by the division. (1) To obtain a permit from the division for each purchase of wine for…

(1) The division shall deny any application for a permanent or temporary license when the owners of the real estate have been served a Notice to Show Cause which has not been resolved to prohibit a license from being issued to the location for which a license is being requested. …

No alcoholic beverages may be delivered to a state bonded warehouse which were shipped into this state from beyond the limits of the state unless the person for whom the beverages are to be stored is a manufacturer, licensed importer, registered exporter, or licensed distributor …

(1) Each licensee under the Beverage Laws of this State shall designate, in writing, at the District Office, the name of an individual residing in this State upon whom service by this Division of any notice, subpoena, order or citation, issued by this Division shall be legally bi…

Rulemaking Authority 561.11 FS. Law Implemented 561.15, 561.17, 561.25 FS. History-New 10-20-72, Repromulgated 12-19-74, Formerly 7A-2.14, Amended 4-29-90, Formerly 7A-2.014, Repealed 11-29-15.

Rulemaking Authority 120.53(1)(b), 561.11 FS. Law Implemented 120.53(1)(b), 561.14, 561.17 FS. History-New 3-1-76, Formerly 7A-2.18, 7A-2.018, Repealed 8-1-12.

Rulemaking Authority 120.53(1)(b) FS. Law Implemented 120.53 FS. History-New 11-19-81, Formerly 7A-2.19, 7A-2.019, Repealed 11-29-15.

(1) This rule sets for the penalty guidelines which shall be imposed upon alcoholic beverage licensees and permittees who are supervised by the division. District supervisors, audit supervisors, and bureau chiefs are authorized to accept settlement offers that do not deviate from…

(1) When an audit is performed that indicates that there is an amount of tax owed by the Taxpayer to the Division which is unpaid, the Division shall notify the taxpayer of the proposed tax assessment, i.e., the deficiency plus the applicable interest and penalties. (2) A Taxpaye…

(1) The Division, upon determining that an application for refund should be wholly or partially denied, shall issue a notice of final refund denial to the Taxpayer with his or her application for refund. The notice of final refund denial shall include an explanation of the reason…

(1) A vendor must have a different license for each place of business operated. (2) All licenses issued to vendors, other than railroads, sleeping cars, steamships, or airplanes licensed under Sections 565.02(2), and (3), F.S., must be for a permanent location at which the busine…

(1) Every holder of an alcoholic beverage license who conducts an alcoholic beverage business within the enclosure of a stadium, coliseum or auditorium, may sell and serve alcoholic beverages to the general public under said license in more than one (1) location within the said s…

(1) Alcoholic beverage licenses shall be renewed annually pursuant to license years for all places of business in counties as follows: (a) Vendors and distributors - October 1 through September 30 - Alachua, Baker, Bay, Bradford, Calhoun, Citrus, Clay, Columbia, Dixie, Duval, Esc…

(1) A qualifying food service establishment receiving a special food service license after April 18, 1972, must have a service area occupying 2,500 or more square feet. The required square footage shall include only the food service establishment's buildings and other contiguous …

(1) All business conducted on the licensed premises under the beverage law shall be managed and controlled at all times by the licensee or managed by his authorized employee or employees. (2) The term "employee," as used herein, shall mean a person who receives a salary or wages …

All clubs licensed under the beverage law must adhere to the following regulations: (1) Alcoholic beverages may be served only to bona fide club members or to their guests. The payment for such service and distribution must be made only by bona fide club members. (2) Such clubs m…

Any person, firm, or corporation holding a beverage license for which the annual fee has been paid in full may, upon qualifying for a license requiring a higher annual license fee, exchange it for the license requiring a higher annual license fee, upon payment of the difference b…

Rulemaking Authority 561.11 FS. Law Implemented 561.14(3), 561.08, 561.42 FS. History-New 1-20-97, Repealed 3-20-13.

(1) Vendors may make payment to distributors for alcoholic beverages prior to the time such alcoholic beverages are ordered or delivered. All such advance payments must be made by check, or other legal tender, and the distributor must deposit any such check, or legal tender, in h…

Rulemaking Authority 561.11 FS. Law Implemented 561.42(3) FS. History-Formerly 12-19-74, Formerly 7A-3.33, 7A-3.033, Repealed 8-1-12.