Florida Regulations 61A-10.018: Invoices, or Daily Sales Tickets, Cigarette Sales to Retail Dealers
Current as of: 2024 | Check for updates
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(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 dealer’s state permit number;
(b) Invoice number;
(c) Purchaser’s business name;
(d) Purchaser’s name (individual, partnership, or corporation);
(e) Business address of purchaser, including county name;
(f) Retail dealer state permit number;
(g) Date of delivery;
(h) Number of packages or cartons of each brand sold or delivered; and
(i) If products other than cigarettes are located on an invoice to the retail dealer, cigarettes shall be listed following one another in uninterrupted order.
(3) Invoices which include both cigarettes and other tobacco products must meet the minimum requirements set forth in this rule and Rule 61A-10.053, FAC.
Specific Authority 210.10 FS. Law Implemented 210.09(4)(a), 210.20, 569.007 FS. History-Repromulgated 12-19-74, Amended 3-1-76, Formerly 7A-10.18, 7A-10.018, Amended 12-20-94, 9-2-08.
Terms Used In Florida Regulations 61A-10.018
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
(a) Seller’s business name, address, and cigarette wholesale dealer’s state permit number;
(b) Invoice number;
(c) Purchaser’s business name;
(d) Purchaser’s name (individual, partnership, or corporation);
(e) Business address of purchaser, including county name;
(f) Retail dealer state permit number;
(g) Date of delivery;
(h) Number of packages or cartons of each brand sold or delivered; and
(i) If products other than cigarettes are located on an invoice to the retail dealer, cigarettes shall be listed following one another in uninterrupted order.
(3) Invoices which include both cigarettes and other tobacco products must meet the minimum requirements set forth in this rule and Rule 61A-10.053, FAC.
Specific Authority 210.10 FS. Law Implemented 210.09(4)(a), 210.20, 569.007 FS. History-Repromulgated 12-19-74, Amended 3-1-76, Formerly 7A-10.18, 7A-10.018, Amended 12-20-94, 9-2-08.