Terms Used In Florida Statutes > Chapter 210 > Part II - Tax On Tobacco Products Other Than Cigarettes or Cigars

• 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. See Florida Statutes 210.25
• Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
• Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
• Average final compensation: shall mean the average salary of the 10 best contributing years of the last 15 years prior to retirement, or the career average since July 1, 1945, whichever is greater. See Florida Statutes 122.02
• Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. ^{Source: OCC}
• Business: means any trade, occupation, activity, or enterprise engaged in for the purpose of selling or distributing tobacco products in this state. See Florida Statutes 210.25
• Consumer: means any person who has title to or possession of tobacco products in storage for use or other consumption in this state. See Florida Statutes 210.25
• Conviction: A judgement of guilt against a criminal defendant.
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• Department: means the Department of Management Services. See Florida Statutes 122.02
• 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. See Florida Statutes 210.25
• Division: means the Division of Alcoholic Beverages and Tobacco of the Department of Business and Professional Regulation. See Florida Statutes 210.25
• Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) ^{Source: OCC}
• Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
• Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
• Manufacturer: means any person who manufactures and sells tobacco products. See Florida Statutes 210.25
• 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.
• person: includes individuals, children, firms, associations, joint adventures, partnerships, estates, trusts, business trusts, syndicates, fiduciaries, corporations, and all other groups or combinations. See Florida Statutes 1.01
• 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. See Florida Statutes 210.25
• Retailer: means any person engaged in the business of selling tobacco products to ultimate consumers. See Florida Statutes 210.25
• Salary: shall mean the fixed monthly compensation paid officers and employees, and where officers' or employees' compensation is derived from fees set by statute, salary shall be the total cash remuneration received from such fees. See Florida Statutes 122.02
• 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. See Florida Statutes 210.25
• Storage: means any keeping or retention of tobacco products for use or consumption in this state. See Florida Statutes 210.25
• 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…. See Florida Statutes 210.25
• Use: means the exercise of any right or power incidental to the ownership of tobacco products. See Florida Statutes 210.25
• 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). See Florida Statutes 210.25
• writing: includes handwriting, printing, typewriting, and all other methods and means of forming letters and characters upon paper, stone, wood, or other materials. See Florida Statutes 1.01