Florida Statutes 210.06 – Affixation of stamps; presumption
Current as of: 2024 | Check for updates
|
Other versions
(1) Every dealer within the state shall affix or cause to be affixed to such package or container of such cigarettes such stamps as are required under this section within 10 days after receipt of such products. Dealers outside this state shall affix such stamps before the shipment of cigarettes into this state.
(a) A tax stamp shall be applied to all cigarette packages intended for sale or distribution to consumers subject to the tax imposed under s. 210.02, except as otherwise provided in this part.
Terms Used In Florida Statutes 210.06
- Agent: means any person authorized by the Division of Alcoholic Beverages and Tobacco to purchase and affix adhesive stamps under this part. See Florida Statutes 210.01
- 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 nature or composition of the material in which the roll is wrapped, which is made wholly or in part of tobacco irrespective of size or shape and whether such tobacco is flavored, adulterated or mixed with any other ingredient. See Florida Statutes 210.01
- Dealer: means any wholesale dealer as hereinafter defined. See Florida Statutes 210.01
- Distributing agent: means every person, firm or corporation in this state who acts as an agent for any person, firm or corporation outside or inside the state by receiving cigarettes in interstate or intrastate commerce and storing such cigarettes subject to distribution or delivery upon order from said principal to wholesale dealers and other distributing agents inside or outside this state. See Florida Statutes 210.01
- Division: means the Division of Alcoholic Beverages and Tobacco of the Department of Business and Professional Regulation. See Florida Statutes 210.01
- Importer: means any person with a valid permit under Florida Statutes 210.01
- Manufacturer: means any domestic person or entity with a valid permit under Florida Statutes 210.01
- Package: means the individual package, box or other container in or from which retail sales of cigarettes are normally made or intended to be made. See Florida Statutes 210.01
- person: includes individuals, children, firms, associations, joint adventures, partnerships, estates, trusts, business trusts, syndicates, fiduciaries, corporations, and all other groups or combinations. See Florida Statutes 1.01
- Place of business: means any place where cigarettes are sold or where cigarettes are stored or kept for the purpose of sale or consumption; or if cigarettes are sold from a vending machine the place in which the vending machine is located. See Florida Statutes 210.01
- Retail dealer: means any person located inside or outside this state other than a wholesale dealer engaged in the business of selling cigarettes, including persons issued a permit pursuant to…. See Florida Statutes 210.01
- Sale: means any transfer, exchange or barter in any manner, or by any means whatever. See Florida Statutes 210.01
- stamps: means the indicia required to be placed on cigarette packages which evidence payment of the surcharge on cigarettes under…. See Florida Statutes 210.01
(b) No stamp shall be applied to any cigarette package exempt from tax under 26 U.S.C. § 5704 that is distributed by a manufacturer pursuant to federal regulations.
(c) Dealers may apply stamps only to cigarette packages received directly from a manufacturer or importer of cigarettes, or a distributing agent representing a manufacturer or importer of cigarettes, who possesses a valid and current permit under this part.
(2) Each retail dealer shall open such box, carton or other container of cigarettes prior to exposing for sale or selling such cigarettes and examine the packages contained therein for the purpose of ascertaining whether or not the said packages have affixed thereto the proper tax stamp. If unstamped or improperly stamped packages of cigarettes are discovered, the retail dealer shall immediately notify the dealer from whom said cigarettes were purchased. Upon such notification, the dealer from whom said cigarettes were purchased shall replace such unstamped or improperly stamped packages of cigarettes with those upon which stamps have been properly affixed, or immediately affix thereto the proper amount of stamps.
(3) Whenever any cigarettes are found in the place of business of any such retail dealer, or in the possession of any other person without the stamps affixed, the presumption shall be that such cigarettes are kept in violation of the provisions of this law.
(4) Stamps shall be affixed to each package of cigarettes of an aggregate denomination not less than the amount of the tax upon the contents therein, and shall be affixed in such manner as to be visible to the purchaser. All stamps shall be affixed in the manner prescribed by the division. The state may not impose an additional charge on stamps for printing costs.
(5) Except as provided in s. 210.04(9) or s. 210.09(1), no person, other than a dealer or distributing agent that receives unstamped cigarette packages directly from a cigarette manufacturer or importer in accordance with this section and s. 210.085, shall hold or possess an unstamped cigarette package. Dealers shall be permitted to set aside, without application of stamps, only such part of the dealer’s stock that is identified for sale or distribution outside this state. If a dealer maintains stocks of unstamped cigarette packages, such unstamped packages shall be stored separately from stamped product packages. No unstamped cigarette packages shall be transferred by a dealer to another facility of the dealer within this state or to another person within this state.