Florida Regulations 61A-10.055: Excise Tax Refunds
Current as of: 2024 | Check for updates
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(1) To receive a refund or credit for tobacco products upon which the excise tax has been paid and the products have been subsequently transferred to an out-of-state location, or returned to a manufacturer or importer, or been destroyed, the tobacco products wholesale dealer must provide the following documentation to the Division:
(a) Tobacco products shipped back to a manufacturer or importer must have an affidavit or credit memo from the manufacturer or importer stating that they have received the tobacco products.
(b) Tobacco products sold to tobacco products wholesale dealers, retailers, or consumers located outside of the state of Florida must have a sales invoice listing the quantity and type of tobacco products sold as well as the name, address, and telephone number of the out-of-state destination.
(c) Destroyed tobacco products must be witnessed by an agent of the Division and a copy of the signed destruction form must be provided to the Division.
(2) The amount of the tax reduction can be taken by reporting the transaction on the appropriate details page of form DBPR ABT 4000A-300, In-State Tobacco Products Wholesale Dealer’s Report, which is incorporated herein by reference and effective 11/2019. Form DBPR ABT 4000A-300 is 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. A copy of the EDS form may be viewed at https://flrules.org/Gateway/reference.asp?No=Ref-11251, and a copy of the paper form may be viewed at https://flrules.org/Gateway/reference.asp?No=Ref-11252. 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.
(3) In lieu of taking the deduction on the monthly report, the tobacco products wholesale dealer can request that the Division pay the refund or credit back to them.
Rulemaking Authority 210.75 FS. Law Implemented, 210.25, 210.67 FS. History-New 9-2-08, Amended 2-23-20.
Terms Used In Florida Regulations 61A-10.055
- Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
(b) Tobacco products sold to tobacco products wholesale dealers, retailers, or consumers located outside of the state of Florida must have a sales invoice listing the quantity and type of tobacco products sold as well as the name, address, and telephone number of the out-of-state destination.
(c) Destroyed tobacco products must be witnessed by an agent of the Division and a copy of the signed destruction form must be provided to the Division.
(2) The amount of the tax reduction can be taken by reporting the transaction on the appropriate details page of form DBPR ABT 4000A-300, In-State Tobacco Products Wholesale Dealer’s Report, which is incorporated herein by reference and effective 11/2019. Form DBPR ABT 4000A-300 is 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. A copy of the EDS form may be viewed at https://flrules.org/Gateway/reference.asp?No=Ref-11251, and a copy of the paper form may be viewed at https://flrules.org/Gateway/reference.asp?No=Ref-11252. 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.
(3) In lieu of taking the deduction on the monthly report, the tobacco products wholesale dealer can request that the Division pay the refund or credit back to them.
Rulemaking Authority 210.75 FS. Law Implemented, 210.25, 210.67 FS. History-New 9-2-08, Amended 2-23-20.