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-10.054 - Invoices, Tobacco Products Sales to Retailers
Universal Citation: FL Admin Code R 61A-10.054
Current through Reg. 50, No. 187; September 24, 2024
(1) Tobacco products wholesale dealers are required to keep sales tickets or invoices covering all sales of tobacco products to retailers. Invoices of tobacco products sales by tobacco products wholesale dealers to retailers shall include:
(a) Tobacco products wholesale dealer's name,
address, and state permit number;
(b) Invoice number;
(c) Purchaser's business name;
(d) Purchaser's name (individual,
partnership, or corporation);
(e)
Purchaser's business address;
(f)
Retailer's state permit number;
(g)
Date of delivery;
(h) Number of
units of each brand of tobacco products, wholesale price per unit, and discount
per unit sold to the retailer;
(i)
If items other than tobacco products are listed on the invoice to the retailer,
tobacco products shall be listed following one another in uninterrupted order;
and
(j) In addition to the above
requirements, an out of state tobacco products wholesale dealer licensed by the
state of Florida shall list discounts separate and apart from the wholesale
price of each unit. All discounts and free units attached to units being sold
shall not reduce the unit wholesale price for tax purposes.
(2) Invoices which include both cigarettes and other tobacco products must meet the minimum requirements set forth in this rule and Rule 61A-10.018, F.A.C.
Specific Authority 210.75 FS. Law Implemented 210.25, 210.60 FS.
New 9-2-08.
Disclaimer: These regulations may not be the most recent version. Florida may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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