Florida Regulations 61A-10.054: Invoices, Tobacco Products Sales to Retailers
Current as of: 2024 | Check for updates
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(1) Tobacco products wholesale dealers are required to keep sales tickets or invoices covering all sales of tobacco products to retailers. Invoices of tobacco products sales by tobacco products wholesale dealers to retailers shall include:
(a) Tobacco products wholesale dealer’s name, address, and state permit number;
(b) Invoice number;
(c) Purchaser’s business name;
(d) Purchaser’s name (individual, partnership, or corporation);
(e) Purchaser’s business address;
(f) Retailer’s state permit number;
(g) Date of delivery;
(h) Number of units of each brand of tobacco products, wholesale price per unit, and discount per unit sold to the retailer;
(i) If items other than tobacco products are listed on the invoice to the retailer, tobacco products shall be listed following one another in uninterrupted order; and
(j) In addition to the above requirements, an out of state tobacco products wholesale dealer licensed by the state of Florida shall list discounts separate and apart from the wholesale price of each unit. All discounts and free units attached to units being sold shall not reduce the unit wholesale price for tax purposes.
(2) Invoices which include both cigarettes and other tobacco products must meet the minimum requirements set forth in this rule and Fl. Admin. Code R. 61A-10.018
Specific Authority 210.75 FS. Law Implemented 210.25, 210.60 FS. History-New 9-2-08.
Terms Used In Florida Regulations 61A-10.054
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
(b) Invoice number;
(c) Purchaser’s business name;
(d) Purchaser’s name (individual, partnership, or corporation);
(e) Purchaser’s business address;
(f) Retailer’s state permit number;
(g) Date of delivery;
(h) Number of units of each brand of tobacco products, wholesale price per unit, and discount per unit sold to the retailer;
(i) If items other than tobacco products are listed on the invoice to the retailer, tobacco products shall be listed following one another in uninterrupted order; and
(j) In addition to the above requirements, an out of state tobacco products wholesale dealer licensed by the state of Florida shall list discounts separate and apart from the wholesale price of each unit. All discounts and free units attached to units being sold shall not reduce the unit wholesale price for tax purposes.
(2) Invoices which include both cigarettes and other tobacco products must meet the minimum requirements set forth in this rule and Fl. Admin. Code R. 61A-10.018
Specific Authority 210.75 FS. Law Implemented 210.25, 210.60 FS. History-New 9-2-08.