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The Florida Senate

2024 Florida Statutes

Title XIV TAXATION AND FINANCE
Chapter 210 TAX ON TOBACCO PRODUCTS Entire Chapter
SECTION 25
Definitions.
F.S. 210.25
210.25 Definitions.—As used in this part:
(1) “Affiliate” means a manufacturer or other person that directly or indirectly, through one or more intermediaries, controls or is controlled by a distributor or that is under common control with a distributor.
(2) “Business” means any trade, occupation, activity, or enterprise engaged in for the purpose of selling or distributing tobacco products in this state.
(3) “Consumer” means any person who has title to or possession of tobacco products in storage for use or other consumption in this state.
(4) “Division” means the Division of Alcoholic Beverages and Tobacco of the Department of Business and Professional Regulation.
(5) “Distributor” means:
(a) Any person engaged in the business of selling tobacco products in this state who brings, or causes to be brought, into this state from outside the state any tobacco products for sale;
(b) Any person who makes, manufactures, or fabricates tobacco products in this state for sale in this state; or
(c) Any person engaged in the business of selling tobacco outside this state who ships or transports tobacco products to retailers in this state to be sold by those retailers.
(6) “Manufacturer” means any person who manufactures and sells tobacco products.
(7) “Place of business” means any place where tobacco products are sold, manufactured, stored or kept for the purpose of sale or consumption, including any vessel, vehicle, airplane, train, or vending machine.
(8) “Retail outlet” means each place of business from which tobacco products are sold to consumers.
(9) “Retailer” means any person engaged in the business of selling tobacco products to ultimate consumers.
(10) “Sale” means any transfer, exchange, or barter for a consideration. The term “sale” includes a gift by a person engaged in the business of selling tobacco products for advertising or as a means of evading this part or for any other purpose.
(11) “Storage” means any keeping or retention of tobacco products for use or consumption in this state.
(12) “Tobacco products” means loose tobacco suitable for smoking; snuff; snuff flour; cavendish; plug and twist tobacco; fine cuts and other chewing tobaccos; shorts; refuse scraps; clippings, cuttings, and sweepings of tobacco, and other kinds and forms of tobacco prepared in such manner as to be suitable for chewing; but “tobacco products” does not include cigarettes, as defined by s. 210.01(1), or cigars.
(13) “Use” means the exercise of any right or power incidental to the ownership of tobacco products.
(14) “Wholesale sales price” means the sum of:
(a) The full price paid by the distributor to acquire the tobacco products, including charges by the seller for the cost of materials, the cost of labor and service, charges for transportation and delivery, the federal excise tax, and any other charge, even if the charge is listed as a separate item on the invoice paid by the distributor, exclusive of any diminution by volume or other discounts, including a discount provided to a distributor by an affiliate; and
(b) The federal excise tax paid by the distributor on the tobacco products if the tax is not included in the full price under paragraph (a).
History.—s. 1, ch. 85-141; s. 1, ch. 86-286; s. 4, ch. 91-429; s. 17, ch. 94-218; s. 9, ch. 2016-220.