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-10.013 - Transactions, Wholesale Dealers, Manufacturers' and Importers' Representatives
Current through Reg. 50, No. 187; September 24, 2024
(1) Cigarette transactions between manufacturers' and/or importers' representatives and qualified wholesale dealers are to be reported individually as either purchases or sales, as the case may be. Exchanges of cigarettes, unless on an even package for package basis, are to be reported as both sales and purchases. No net or adjusted totals are permitted. It will be the responsibility of each manufacturer's and importer's representative to issue individual sales slips for all such transactions.
(2) Any wholesale dealer making purchases from a manufacturer's or importer's representative must list on the monthly report the name and permit number of the manufacturer or importer on whose behalf the representative is acting. Each such sale or purchase is to be reported separately.
Specific Authority 210.10 FS. Law Implemented 210.09, 210.01 FS.
Repromulgated 12-19-74, Amended 2-1-76, Formerly 7A-10.13, 7A-10.013, Amended 9-2-08.
