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. 138; July 16, 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.