Alerts & Updates
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2020 Post-Election Analysis: Ballot Initiatives
November 11, 2020This election cycle featured two tobacco tax increases and a minimum wage increase. All three of these measures passed. The […]
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PCA Supports Unnecessary Agency Regulations Reduction Act
July 9, 2020The Premium Cigar Association would like to thank Senator Rick Scott (FL) for the introduction of the Unnecessary Agency Regulations Reduction […]
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Rep. Pallone Introduces New Comprehensive Tobacco Bill
April 19, 2019Yesterday, Congressman Frank Pallone (D-NJ), chairman of the Energy & Commerce Committee, along with Congresswoman Donna Shalala (D-FL), introduced a comprehensive […]
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Key Contacts
Florida Department of Business & Professional Regulation
Division of Alcoholic Beverages and Tobacco
(850) 487-1395
PCA Contact
Joshua Habursky
Glynn Loope joshua@premiumcigars.orgglynn@premiumcigars.org
Legislative Information
Taxation
Florida imposes both a tax and a surcharge on tobacco products other than cigars purchased for sale in the state by any person engaged in business as a tobacco products distributor. The tax and surcharge are imposed at the time the distributor: brings tobacco products into the state for sale; makes, manufactures, or fabricates tobacco products in the state for sale in the state; or ships or transports tobacco products to retailers in the state, to be sold by those retailers. Consumers in possession of 1 pound or more of untaxed tobacco products are liable for the tax and surcharge.
Florida does not tax cigars.
Staff reported that Florida localities do not impose additional taxes on tobacco products.
The excise tax on all tobacco products is 25% of the wholesale sales price. The surcharge all tobacco products are 60% of the wholesale sales price.
| Form Type / Name | Form Number / Link |
| Florida Department of State, Division of Corporations | Forms |
| Florida Department of Business & Professional Regulation: Forms Center | Licensing-Related Forms |
| Application for Retail Tobacco Products Dealer Permit | Form ABT-6028 |
| Application for Retail Tobacco Products Dealer Permit – Instructions | Instructions |
| Application for Tobacco Products Wholesale Dealer | Form ABT-6005 |
| Application for Tobacco Products Wholesale Dealer – Instructions | Instructions |
| Application for Cigar Wholesale Dealer Permit | Form ABT-6006 |
| Application for Cigar Wholesale Dealer Permit – Instructions | Instructions |
| Surety Bond Form | Form ABT 6032 |
| Division of Alcoholic Beverages and Tobacco | Electronic Data Submission (EDS) |
| In-State Tobacco Products Wholesale Dealer’s Report | Form ABT 4000A-300 |
| In-State Tobacco Products Wholesale Dealer’s Report – Instructions | Instructions |
| Monthly Report Summary | Form 4000A-300-1 |
| Product Transactions | Form ABT 4000A-300 |
| Certificate of Tobacco Products Destroyed | Form ABT 4000A-300 |
| Out-of-State Tobacco Products Distributor’s Monthly Report | Form ABT 4000A-305-1 |
| Notification of Election to Permit Tobacco Smoking in the Licensed Premises | Form DBPR ABT-6039 |
Cigar and Smoking Tobacco Definitions
Restrictions
A person may not smoke or vape in an enclosed indoor workplace, except as otherwise provided.This prohibition applies to all enclosed indoor workplaces and enclosed parts thereof regardless of whether work is occurring at the time.
“Enclosed indoor workplace” means any place where one or more persons engages in work, and which is predominantly or totally bounded on all sides and above by physical barriers, regardless of whether such barriers include: uncovered openings; screened or otherwise partially covered openings; or open or closed windows, jalousies, doors, or the like. A place is “predominantly” bounded by physical barriers during any time when both of the following conditions exist:
- It is more than 50% covered from above by a physical barrier that excludes rain, and
- More than 50% of the combined surface area of its sides is covered by closed physical barriers. In calculating the percentage of side surface area covered by closed physical barriers, all solid surfaces that block airflow, except railings, must be considered as closed physical barriers.
Florida state law expressly preempts regulation of smoking to the state and supersedes any municipal or county ordinance on the subject. However, school districts may further restrict smoking by persons on school district property.
Tobacco smoking or vaping, or both may be permitted in each of the following places:
- A private residence whenever it is not being used commercially to provide childcare, adult care, or health care, or any combination thereof as defined in s. 386.203(1).
- A retail tobacco shop.
- A retail vape shop.
- A designated guest room at a public lodging establishment.
- A stand-alone bar that complies with all applicable provisions of the Beverage Law and this part.
- An enclosed indoor workplace, to the extent that tobacco smoking or vaping is an integral part of a smoking or vaping cessation program approved by the department, or medical or scientific research conducted therein. Each room in which tobacco smoking or vaping, or both, are authorized must comply with the signage requirements in s. 386.206.
- A custom smoking room in an airport in-transit lounge under the authority and control of the Bureau of Customs and Border Protection of the United States Department of Homeland Security subject to the restrictions contained in s. 386.205
It is unlawful for any person under the age of 18 to knowingly possess any tobacco product or to misrepresent his or her age or military service for the purpose of inducing a dealer or an agent or employee of the dealer to sell, give, barter, furnish, or deliver any tobacco product. However, “any person under the age of 18” does notinclude any person under the age of 18 who is acting in his or her scope of lawful employment with a licensed tobacco distributor.
Alachua County, Florida has raised the tobacco purchase age to 21.
Similarly, it is unlawful to sell, deliver, barter, furnish, or give any tobacco product, directly or indirectly, to any person who is under 18 years of age.
A dealer that sells tobacco products shall post a clear and conspicuous sign in each place of business where such products are sold which substantially states the following:
THE SALE OF TOBACCO PRODUCTS TO PERSONS UNDER THE AGE OF 18 IS AGAINST FLORIDA LAW. PROOF OF AGE IS REQUIRED FOR PURCHASE.
Florida law contains no specific provision concerning state preemption of sampling, so local communities may pass more stringent laws or ordinances on tobacco sampling.
The gift of sample tobacco products to any person under the age of 18 by a licensed entity is prohibited.
Tobacco samples are subject to the tobacco products tax, as the term “sale” includes a gift by a person engaged in the business of selling tobacco products for advertising.
Florida law containsno specific provision concerning state preemption of sampling, so local communities may pass more stringent laws or ordinances in this area.
Operating Your Business
No person is permitted to engage in the business of selling or dealing in tobacco products in Florida without first obtaining a license. A person outside the state who ships or transports tobacco products to retailers in the state, to be sold by those retailers, may also apply for a distributor license.
Anyone who plans to distribute or sell tobacco products in Florida must register with the Florida Department of State, Division of Corporations, complete the appropriate application, and pay a fee for each permit requested. Retailers must complete an Application for Retail Tobacco Products Dealer Permit(Form ABT-6028) and pay a $50 fee; tobacco wholesale distributors must complete an Application for Tobacco Products Wholesale Dealer(Form ABT-6005), pay a $25 fee, and complete a Surety Bond Form (Form ABT-6032) for a $1,000 surety bond; and cigar wholesalers must complete an Application for Cigar Wholesale Dealer Permit(Form ABT-6006) and pay a $25 fee. Each license will expire on June 30th following its date of issue.
Each tobacco wholesale distributor is required to report [with Form 4000A-300 (In-State) or Form 4000A-305 (Out-of-state)] all other tobacco product transactions and pay the applicable excise taxes to the Division of Alcoholic Beverages and Tobacco on a monthly basis. All reports must be made on or before the 10th day of the month following the calendar month for which the report is filed. Distributors paying $50,000 or more in excise taxes per year must remit tax payments through electronic funds transfer.
Every seller (manufacturer, wholesaler, or distributor) of tobacco products who sells to a retailer in Florida must also electronically file an annual information report on or before July 1st. This report is considered delinquent if it is not received by September 30th. The report must contain: the seller’s name; the seller’s tobacco permit number; the retailer’s name; the retailer’s tobacco permit number; the retailer’s address; the general item type or types; and the net monthly sales total sold to each retailer.
Localities may require additional business licenses.
| Form Type / Name | Form Number / Link |
| Florida Department of State, Division of Corporations | Forms |
| Florida Department of Business & Professional Regulation: Forms Center | Licensing-Related Forms |
| Application for Retail Tobacco Products Dealer Permit | Form ABT-6028 |
| Application for Retail Tobacco Products Dealer Permit – Instructions | Instructions |
| Application for Tobacco Products Wholesale Dealer | Form ABT-6005 |
| Application for Tobacco Products Wholesale Dealer – Instructions | Instructions |
| Application for Cigar Wholesale Dealer Permit | Form ABT-6006 |
| Application for Cigar Wholesale Dealer Permit – Instructions | Instructions |
| Surety Bond Form | Form ABT 6032 |
| Division of Alcoholic Beverages and Tobacco | Electronic Data Submission (EDS) |
| In-State Tobacco Products Wholesale Dealer’s Report | Form ABT 4000A-300 |
| In-State Tobacco Products Wholesale Dealer’s Report – Instructions | Instructions |
| Monthly Report Summary | Form 4000A-300-1 |
| Product Transactions | Form ABT 4000A-300 |
| Certificate of Tobacco Products Destroyed | Form ABT 4000A-300 |
| Out-of-State Tobacco Products Distributor’s Monthly Report | Form ABT 4000A-305-1 |
| Notification of Election to Permit Tobacco Smoking in the Licensed Premises | Form DBPR ABT-6039 |
Political Involvement
Florida law requires both legislative and executive lobbyists to register prior to engaging in lobbying. Legislative lobbyists must register annually on January 1st by accessing the online Lobbyist Registration and Compensation Reporting System (LRCRS), completing the process, and paying $50 for the first registration of the year and $20 for each additional registration ($25 for the first registration and $10 for each additional registration if registering to lobby before only one chamber). Executive lobbyists must register annually on January 1 by accessing LRCRS, completing the process, and pay a $25 fee per principal.
Lobbying firms must file compensation reports through LRCRS for each calendar quarter during any portion of which one or more of the firm’s lobbyists were registered to represent a principal. Due dates for the reports are as follows:
| Reporting period | filing deadline |
| January 1 – March 31 | May 15 |
| April 1 – June 30 | August 14 |
| July 1 – September 30 | November 14 |
| October 1 – December 31 | February 14 |
Lobbyist Registration and Compensation Reporting System (LRCRS)
| Form Type / Name | Form Number / Link |
| Lobbying before the Legislature; registration and reporting | Fla. Stat. § 11.045 |
| Lobbying before the executive branch | Fla. Stat. § 112.3215 |
Shipping Regulations
Florida’s delivery sales statutes address the delivery sale of tobacco products. Tobacco products mean all cigarettes, smoking tobacco, snuff, fine-cut chewing tobacco, cut and granulated tobacco, cavendish, and plug or twist tobacco. A retailer must obtain a license from the Division of Alcoholic Beverages and Tobacco before accepting an order for a delivery sale.
Each person accepting an order for a delivery sale must comply with each of the following:
- age-verification requirements,
- disclosure requirements,
- shipping requirements,
- registration and reporting requirements,
- tax collection requirements,
- licensing and tax stamp requirements which apply to sales of tobacco products occurring entirely in Florida, and
- all laws of Florida generally applicable to sales of tobacco products occurring entirely in Florida which impose excise taxes and assessments.
Before making sales or shipping tobacco products in connection with sales, a person shall file with the Division a statement providing the person’s name, trade name, and the address of the person’s principal place of business, as well as any other place of business.
No later than the 10th day of each month, each person who has made a sale or mailed, shipped, or otherwise delivered tobacco products in connection with any sale during the previous calendar month shall file with the Division a memorandum or a copy of the invoice, providing for each sale:
- the name and address of the individual who submitted the order for the sale,
- the name and address of the individual who accepted delivery of the tobacco products,
- the name and address of the person who accepted the order for the sale of the tobacco products,
- the name and address of the delivery service and the name of the individual making the delivery,
- the brand or brands of the tobacco products sold in the sale, and
- the quantity of each brand of tobacco products sold in the sale.
A person may comply with the requirements to file a statement and monthly report with the Division by complying with the requirements of 15 U.S.C. § 376.
No person is permitted to engage in the business of selling or dealing in tobacco products in Florida without first obtaining a license. A person outside the state who ships or transports tobacco products to retailers in the state, to be sold by those retailers, may also apply for a distributor license.
A wholesale dealer or distributing agent, as defined in Section 210.01, or a distributor, as defined in Section 210.25, may sell or deliver tobacco products only to dealers who have permits.
Additional information about licensing in Florida is available under the Operating Your Business tab above.
A person may not mail, ship, or otherwise deliver tobacco products in connection with an order for a delivery sale unless, before the first delivery to the consumer, the person accepting the order for the delivery sale:
- Obtains from the individual submitting the order a certification that includes:
- Reliable confirmation that the individual is an adult; and
- A statement signed by the individual in writing and under penalty of perjury which:
- Certifies the address and date of birth of the individual; and
- Confirms that the individual wants to receive delivery sales from a tobacco company and understands that, under the laws of this state, the following actions are illegal:
- Signing another individual’s name to the certification;
- Selling tobacco products to individuals under the legal minimum purchase age; and
- Purchasing tobacco products, if the person making the purchase is under the legal minimum purchase age.
- Makes a good faith effort to verify the information contained in the certification provided by the individual against a commercially available database that may be reasonably relied upon for accurate age information or obtains a photocopy or other image of a valid government-issued identification card stating the date of birth or age of the individual.
- Provides to the individual, via electronic mail or other means, a notice that sales of tobacco products are
- Illegal if made to individuals who are not adults.
- Restricted to those individuals who provided verifiable proof of age, and
- Taxable
- If an order for tobacco products is made pursuant to an advertisement on the Internet, receives payment for the delivery sale from the consumer by a credit or debit card issued in the name of the consumer, or by personal or company check of the consumer.
- Imposes a two-carton minimum on each order of cigarettes and requires payment for the purchase of any tobacco product to be made by personal or company check of the purchaser or the purchaser’s credit card or debit card. Payment by money order or cash may not be received or permitted. The person accepting the order for delivery sale shall submit, to each credit card acquiring company with which the person has credit card sales, identification information in an appropriate form and format so that the words “tobacco product” may be printed in the purchaser’s credit card statement when a purchase of a tobacco product is made by credit card payment.
- Makes a telephone call after 5 p.m. to the purchaser confirming the order before shipping the tobacco products. The telephone call may be a person-to-person call or a recorded message. The person accepting the order for delivery sale is not required to speak directly with a person and may leave a message on an answering machine or through voice mail.
Florida imposes both a tax and a surcharge on tobacco products other than cigars purchased for sale in the state by any person engaged in business as a tobacco products distributor. The tax and surcharge are imposed at the time the distributor: brings tobacco products into the state for sale; makes, manufactures, or fabricates tobacco products in the state for sale in the state; or ships or transports tobacco products to retailers in the state, to be sold by those retailers. Consumers in possession of 1 pound or more of untaxed tobacco products are liable for the tax and surcharge.
Florida does not tax cigars.
Each tobacco wholesale distributor must report all other tobacco product transactions and pay applicable excise taxes on each month on or before the tenth day of the month following the calendar month for which the report is filed. Every taxpayer with a place of business in the state shall file a return with the Division of Alcoholic Beverages and Tobacco showing the taxable price of each tobacco product brought or caused to be brought into this state for sale, or made, manufactured, or fabricated in this state for sale in this state, during the preceding month. Every taxpayer outside this state shall file a return showing the quantity and taxable price of each tobacco product shipped or transported to retailers in this state, to be sold by those retailers, during the preceding month. Each return shall be accompanied by a remittance for the full tax liability shown.
Each person accepting a purchase order for a delivery sale shall collect and remit to the Division all taxes imposed on tobacco products by this state with respect to the delivery sale. With respect to cigarettes, the collection and remission are not required if the person has obtained proof in the form of the presence of applicable tax stamps or tax-exempt stamps or other proof that the taxes have already been paid to this state.
Disclaimer: PCA believes the information on this site is accurate. However, tobacco laws and regulations are subject to frequent change and court interpretation. Statements above are not intended as legal advice or restatement of law. PCA does not guarantee or assume responsibility for the accuracy, completeness or timeliness of this information, nor that this information complies with all federal laws or the laws of all 50 states. Parties acknowledge and agree it is not the intention of PCA to provide specific legal advice for particular individuals, but rather to provide users with general information to better understand these issues. Users shall neither construe any of these materials as legal advice nor make this site the primary basis for any legal decisions made by or on your behalf and agree to release and waive any claims against PCA for the same. You shall consult with legal advisors concerning any contemplated individual decision.