Florida Administrative Code
61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION
61A - Division of Alcoholic Beverages and Tobacco
Chapter 61A-10 - CIGARETTE TAX DIVISION RULES
Section 61A-10.009 - Sample Packages of Cigarettes
Current through Reg. 50, No. 187; September 24, 2024
The Division may, in its discretion, authorize manufacturers and importers to distribute in the state sample packages of cigarettes containing not less than two (2) nor more than twenty (20) cigarettes without affixing any stamps; provided, the tax due on such sample cigarettes must be paid to the Division by the manufacturer or importer on or before the 10th calendar day of each month for all sample cigarettes distributed during the previous month. Reports shall be made on form DBPR ABT 4000A-245-C, Manufacturer's and Importer's Report for Distribution of Samples, which is incorporated by reference herein and effective 11/2019. DBPR ABT 4000A-245-C is available through the Division's Electronic Data Submission (EDS) System via http://www.myfloridalicense.com/DBPR/alcoholic-beverages-and-tobacco/electronic-data-submission/, or a paper form may be requested by contacting the Department of Business and Professional Regulation, Division of Alcoholic Beverages and Tobacco, Bureau of Auditing at 2601 Blair Stone Road, Tallahassee, Florida 32399-1022. A copy of the EDS form may be viewed at https://flrules.org/Gateway/reference.asp?No=Ref-11257, and a copy of the paper form may be viewed at https://flrules.org/Gateway/reference.asp?No=Ref-11258. The form may be submitted through the Division's EDS System, or the paper form may be mailed to the Department of Business and Professional Regulation, Division of Alcoholic Beverages and Tobacco, Bureau of Auditing, 2601 Blair Stone Road, Tallahassee, Florida 32399-1022. The manufacturer or importer shall submit to the Division, along with the report and payment of the excise tax, invoices covering all shipments of sample cigarettes for the preceding month. In those cases where the 10th calendar day falls on a Saturday, Sunday, or a legal holiday, reports and remittances shall be accepted as timely filed if postmarked or delivered to the Division on the following business day which is neither a Saturday, Sunday or legal holiday. As used in this rule, legal holiday means those days as designated in Section 110.117, F.S., and Federal holidays.
(1) Twenties may be sent directly to individuals, such as stockholders, retired or former employees and as a result of customer's complaints; provided, the manufacturer is able to produce evidence of the address where such quantities of sample packages of twenties were delivered. The volume of sample cigarettes to any one residence shall not exceed 3 cartons or six hundred cigarettes.
(2) Where sample packages of twenties and/or packages of lesser amounts made to resemble packages of twenties are distributed at random by representatives of the manufacturer or by any other persons hired by the manufacturer for distributional or promotional purposes, the manufacturer shall notify the Division in writing at a minimum of fifteen calendar days prior to the beginning of the distributional or promotional date of such quantities, brands, and locations to be sampled.
(3) Sample packages containing twenty cigarettes which move through commercial channels to the consumer, such as "Buy one, get one free" or "Buy a carton, get two packs free" promotion, must have a Florida excise tax indicia affixed to the free goods by a qualified stamping agent.
Rulemaking Authority 210.10 FS. Law Implemented 210.04, 210.09 FS.
Repromulgated 12-19-74, Amended 3-1-76, 7-19-82, Formerly 7A-10.09, 7A-10.009, Amended 9-2-08, 2-23-20.
