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

Current through Reg. 50, No. 138; July 16, 2024
(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.
Rulemaking Authority
					 210.55,
					 210.75 FS. Law Implemented
					 210.276,
					 210.55,
					 210.60
					 FS.
New 9-2-08, Amended
					 2-23-20.