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-10.018 - Invoices, or Daily Sales Tickets, Cigarette Sales to Retail Dealers
Universal Citation: FL Admin Code R 61A-10.018
Current through Reg. 50, No. 187; September 24, 2024
(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.
Repromulgated 12-19-74, Amended 3-1-76, Formerly 7A-10.18, 7A-10.018, Amended 12-20-94, 9-2-08.
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