Florida Department of State and Division of Library and Information Services

Rule Chapter: 61A-10
Chapter Title: CIGARETTE TAX DIVISION RULES Add to MyFLRules Favorites
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Version		 Rule No. Rule Title Effective
Date
Rule file 61A-10.001 Definition 9/2/2008
Rule file 61A-10.002 Stamps, Sale of 9/2/2008
Rule file 61A-10.0021 Stamping Agent – Requirements 10/11/2009
Rule file 61A-10.0022 Cigarette Distributing Agent - Requirements (Repealed) 11/29/2015
Rule file 61A-10.005 Excise Tax, Imposition and Exemption 9/2/2008
Rule file 61A-10.006 Stamps, Method of Affixing 9/2/2008
Rule file 61A-10.007 Stamps, Limitation of Use 9/2/2008
Rule file 61A-10.008 Refunds 9/2/2008
Rule file 61A-10.009 Sample Packages of Cigarettes 2/23/2020
Rule file 61A-10.0091 Manufacturer's and Importer's Reporting Requirements 9/2/2008
Rule file 61A-10.010 Sales, Passenger Carriers 9/2/2008
Rule file 61A-10.011 Cigarette, Monthly Reports 9/2/2008
Rule file 61A-10.0111 Cigarette Audit 9/2/2008
Rule file 61A-10.0112 Required Documentation for Imported Cigarettes 9/2/2008
Rule file 61A-10.012 Manufacturers' and Importers' Representatives, Reports and Responsibilities (Repealed) 6/7/2012
Rule file 61A-10.013 Transactions, Wholesale Dealers, Manufacturers' and Importers' Representatives 9/2/2008
Rule file 61A-10.014 Wholesale Dealers, Purchase for Resale Prohibited 9/2/2008
Rule file 61A-10.015 Transfer, Unstamped Cigarettes (Repealed) 9/2/2008
Rule file 61A-10.016 Wholesaler, Distributing Agent or Exporter, Permit Changes (Repealed) 9/2/2008
Rule file 61A-10.017 Direct Shipments, Prohibition, Exception, and Excise Taxes 9/2/2008
Rule file 61A-10.018 Invoices, or Daily Sales Tickets, Cigarette Sales to Retail Dealers 9/2/2008
Rule file 61A-10.0181 Invoices, Other Tobacco Products Sales to Retail Dealers (Repealed) 9/2/2008
Rule file 61A-10.020 Vending Machines, Permits and Restrictions 9/2/2008
Rule file 61A-10.021 Vending Machines, Reports 9/2/2008
Rule file 61A-10.026 Sale of Stamped, Untaxed Cigarettes by Stamping Agents or Wholesale Dealers to Indians for Retail Sale, Reporting 9/2/2008
Rule file 61A-10.027 Interest on Excise Tax; Due Dates 9/2/2008
Rule file 61A-10.031 New Off Premise Storage of Unstamped Cigarettes (Repealed) 9/2/2008
Rule file 61A-10.050 Definitions 9/2/2008
Rule file 61A-10.051 Excise Tax Exemption, Reports 9/2/2008
Rule file 61A-10.052 Monthly Reports, Required 2/23/2020
Rule file 61A-10.053 Records Maintenance (Repealed) 6/7/2012
Rule file 61A-10.054 Invoices, Tobacco Products Sales to Retailers 9/2/2008
Rule file 61A-10.055 Excise Tax Refunds 2/23/2020
Rule file 61A-10.080 Application for Cigarette Permit, Manufacturer or Importer 9/2/2008
Rule file 61A-10.081 Application for Cigarette Permit, Wholesale Dealer, Exporter, or Cigarette Distributing Agent 9/2/2008
Rule file 61A-10.082 Application for a Tobacco Products Wholesale Dealer Permit 11/9/2023
Rule file 61A-10.0821 Surety Bond Requirements 11/9/2023
Rule file 61A-10.083 Application for Retail Dealer Permit, Cigarette and Tobacco Products 9/2/2008
Rule file 61A-10.084 Permit Changes 9/2/2008
Rule file 61A-10.085 Duplicate License Request 9/2/2008


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