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The Florida Statutes
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The 2023 Florida Statutes (including Special Session C)
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CHAPTER 210PART II TAX ON TOBACCO PRODUCTS OTHER THAN CIGARETTES OR CIGARS 210.276Surcharge on tobacco products. 210.30Tax on tobacco products; exemptions. 210.31Payment of taxes by electronic funds transfer. 210.35Distributor’s license required; application; out-of-state applicant. 210.40License fees; surety bond; application for each place of business. 210.405Initial temporary permits for other tobacco products. 210.45Issuance, expiration, and display of licenses; license not transferable. 210.50Revocation or suspension of license. 210.55Distributors; monthly reports. 210.60Books, records, and invoices to be kept and preserved; inspection by agents of division. 210.65Penalties for tax evasion.
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