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-10.052 - Monthly Reports, Required

(1) Licensed tobacco products wholesale dealers and manufacturers, both inside and outside this state, shall keep complete and accurate records and make full and complete reports reflecting the detail of all transactions on the appropriate and applicable forms furnished by the Division. The following forms are incorporated by reference herein and effective 11/2019, and are available through the Division's online Electronic Data Submission (EDS) System accessible 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: DBPR ABT 4000A-300, In-State Tobacco Products Wholesale Dealer's Report; DBPR ABT 4000A-305, Out-Of-State Tobacco Products Wholesale Dealer's Report; and DBPR ABT 4000A-310, Tobacco Products Manufacturer's and Importer's Detail Report. Such forms may be submitted through the 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.

(2) Additionally, copies of the EDS and paper forms may be viewed at the following website links: DBPR ABT 4000A-300, In-State Tobacco Products Wholesale Dealer's Report - (EDS), https://www.flrules.org/Gateway/reference.asp?No=Ref-11251, (paper), https://www.flrules.org/Gateway/reference.asp?No=Ref-11252; DBPR ABT 4000A-305, Out-Of-State Tobacco Products Wholesale Dealer's Report - (EDS), https://www.flrules.org/Gateway/reference.asp?No=Ref-11253, (paper) https://www.flrules.org/Gateway/reference.asp?No=Ref-11311; DBPR ABT 4000A-310, Tobacco Products Manufacturer's and Importer's Detail Report - (EDS), https://www.flrules.org/Gateway/reference.asp?No=Ref-11255, (paper) https://www.flrules.org/Gateway/reference.asp?No=Ref-11256.

(3) The monthly required reports and remittances shall be deemed to be filed in a timely manner and qualify the tobacco products wholesale dealer for collection allowances under chapter 210, F.S., when the required reports and remittances are postmarked or received by the Division on or before the 10th calendar day of the month following the month being reported. In those cases where the 10th calendar day falls on a Saturday, Sunday, or a legal holiday, monthly reports and remittances shall be accepted as timely filed if postmarked or received by 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.

(4) Mail containing the required monthly reports and remittances must bear a date mark stamp affixed by the U.S. Postal Service, or other established businesses engaged in the delivery of mail, to authenticate the mailing date. Postage meters owned, leased, or operated by the tobacco products wholesale dealer or manufacturer shall not serve as proof of mailing date without supporting affidavits, letters, or records by the tobacco products wholesale dealer or manufacturer that the reports were placed in the U.S. Mail, or other established businesses engaged in the delivery of mail, on or before the 10th calendar day of the month.

(5) Failure of the tobacco products wholesale dealer to submit the required reports and remittances shall cause the tobacco products wholesale dealer to be deemed delinquent and to forfeit all rights and privileges of collection allowances authorized by chapter 210, F.S.

(6) If reports are physically delivered to the Division after the 10th calendar day of the month for reasons beyond the tobacco products wholesale dealer's control, the Division shall consider affidavits and other supporting documentation in determining whether or not an exception should be made to approve the collection allowances authorized by chapter 210, F.S.

(7) Tobacco products wholesale dealers receiving tobacco products from manufacturers shall be required to furnish the Division with a list of shipments received each month on form DBPR ABT 4000A-300, In-State Tobacco Wholesale Dealer's Report. Manufacturers shipping tobacco products to Florida tobacco products wholesale dealers shall be required to furnish the Division with a list of shipments made each month on form DBPR ABT 4000A-310, Tobacco Products Manufacturer's and Importer's Detail Report.

(8) The Division shall authorize manufacturers to distribute sample packages of tobacco products within the state and provide tobacco products to employees and stockholders; provided, such samples and gifts are reported on form DBPR ABT 4000A-245-T, Manufacturer's and Importer's Report for Distribution of Samples, which is incorporated herein by reference and effective 11/2019. Form DBPR ABT 4000A-245-T, Manufacturer's and Importer's Report for Distribution of Samples is available through the Division's 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-11249, and a copy of the paper form may be viewed at https://flrules.org/Gateway/reference.asp?No=Ref-11250. 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 report and remittance shall be submitted to the Division on or before the 10th calendar day of each month for samples or gifts distributed during the previous month.

(9) If the Division determines that payment is due from the taxpayer, the Division shall notify the taxpayer in writing by personal delivery, email, or U.S. Mail, stating that the taxpayer has 10 calendar days from the receipt of written notification in which to correct the report. If the taxpayer does not correct the report within the allotted time then the Division will notify the taxpayer in writing by personal delivery, email, or U.S. Mail, that it intends to assess the amount due together with interest, penalties, disallowance of discount, and initiate administrative proceedings.

(10) When the Division performs an audit on the taxpayer, it shall determine the payment due. If the Division determines that any payment is due from the taxpayer, it shall notify the taxpayer in writing, stating that the taxpayer has 10 calendar days from the receipt of written notification in which to provide the Division with additional information. After 10 calendar days, the Division will notify the taxpayer in writing, that it intends to assess the proper amount due together with interest, penalties, disallowance of discount, and initiate administrative proceedings.