Florida Regulations 61A-10.005: Excise Tax, Imposition and Exemption
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The cigarette excise tax is imposed upon the sale, receipt, purchase, possession, handling, consumption, distribution and use of cigarettes in Florida, except as follows:
(1) Cigarettes sold at post exchanges, ship service stores, ship stores, and slop chests when such agencies are operated under regulations of the Armed Forces of the United States or the United States Coast Guard or NASA on Armed Forces Reservations or other Federal Bases and Exchanges in Florida or on ships of the Armed Force Merchant Marines of the United States, may be sold without the payment of the Florida excise tax to members of the Armed Services of the United States only; tax exempt sales may not be made by such agencies to anyone other than members of the Armed Services of the United States and cigarettes sold to other persons must be properly stamped and Florida excise tax due thereon paid.
(2) Cigarettes sold or given by charitable organizations to bona fide patients in regularly established veterans hospitals in Florida or inmates of a federal prison, for personal use or consumption of such patients or inmates, are exempt from the Florida excise tax; cigarettes sold or given to anyone other than a bona fide patient in such hospitals or other personal use of such patients or inmates of a federal prison, must be properly stamped and the Florida excise tax due thereon paid.
(3) Each wholesale dealer or cigarette distributing agent handling any such tax-free cigarettes shall attach to their monthly report a copy of the invoice or sales slip substantiating any such tax-free sale. The invoice or sales slip must be signed by a person authorized to receive such tax-free cigarettes. The name of any person authorized to receive and sign for such tax-free cigarettes must be submitted by the commanding officer of the military installation, hospital, or prison to the Bureau of Auditing office of the Division wherein such installation is situated.
Specific Authority 210.10 FS. Law Implemented U.S.C. Const. Art. VI cl. 2; 4 U.S.C. § 107, 14 U.S.C. §§ 1, 2; 42 U.S.C. §§ 2451; 2472, 210.03, 210.04, 210.05, 210.09, 210.11 FS. History-Repromulgated 12-19-74, Amended 3-1-76, Formerly 7A-10.05, 7A-10.005, Amended 9-2-08.
(1) Cigarettes sold at post exchanges, ship service stores, ship stores, and slop chests when such agencies are operated under regulations of the Armed Forces of the United States or the United States Coast Guard or NASA on Armed Forces Reservations or other Federal Bases and Exchanges in Florida or on ships of the Armed Force Merchant Marines of the United States, may be sold without the payment of the Florida excise tax to members of the Armed Services of the United States only; tax exempt sales may not be made by such agencies to anyone other than members of the Armed Services of the United States and cigarettes sold to other persons must be properly stamped and Florida excise tax due thereon paid.
(2) Cigarettes sold or given by charitable organizations to bona fide patients in regularly established veterans hospitals in Florida or inmates of a federal prison, for personal use or consumption of such patients or inmates, are exempt from the Florida excise tax; cigarettes sold or given to anyone other than a bona fide patient in such hospitals or other personal use of such patients or inmates of a federal prison, must be properly stamped and the Florida excise tax due thereon paid.
(3) Each wholesale dealer or cigarette distributing agent handling any such tax-free cigarettes shall attach to their monthly report a copy of the invoice or sales slip substantiating any such tax-free sale. The invoice or sales slip must be signed by a person authorized to receive such tax-free cigarettes. The name of any person authorized to receive and sign for such tax-free cigarettes must be submitted by the commanding officer of the military installation, hospital, or prison to the Bureau of Auditing office of the Division wherein such installation is situated.
Specific Authority 210.10 FS. Law Implemented U.S.C. Const. Art. VI cl. 2; 4 U.S.C. § 107, 14 U.S.C. §§ 1, 2; 42 U.S.C. §§ 2451; 2472, 210.03, 210.04, 210.05, 210.09, 210.11 FS. History-Repromulgated 12-19-74, Amended 3-1-76, Formerly 7A-10.05, 7A-10.005, Amended 9-2-08.