25 chapters · 1,176 sections in this title.
Fla. Stat. § 210.01 Definitions
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When used in this part the following words shall have the meaning herein indicated:(1) “Cigarette” means any roll for smoking, except one of which the tobacco is fully naturally fermented, without regard to the kind of tobacco or other substances used in the inner roll or the nat…
Fla. Stat. § 210.011 Cigarette surcharge levied; collection
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(1) A surcharge, in addition to all other taxes of every kind levied by law, is levied upon the sale, receipt, purchase, possession, consumption, handling, distribution, and use of cigarettes in this state, in the following amounts, except as otherwise provided in subsections (2)…
Fla. Stat. § 210.02 Cigarette tax imposed; collection
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(1) An excise or privilege tax, in addition to all other taxes of every kind imposed by law, is imposed upon the sale, receipt, purchase, possession, consumption, handling, distribution, and use of cigarettes in this state, in the following amounts, except as hereinafter otherwis…
Fla. Stat. § 210.021 Payment of taxes by certified check or electronic funds transfer
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(1) The Secretary of Business and Professional Regulation may require a dealer who sells cigarettes within the state to remit by certified check or electronic funds transfer any tax imposed under s. 210.02.(2) The Secretary of Business and Professional Regulation shall require fo…