The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 210
TAX ON TOBACCO PRODUCTS

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F.S. 210.25

210.25 Definitions.—As used in this part:

(1) “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.

(2) “Business” means any trade, occupation, activity, or enterprise engaged in for the purpose of selling or distributing tobacco products in this state.

(3) “Consumer” means any person who has title to or possession of tobacco products in storage for use or other consumption in this state.

(4) “Division” means the Division of Alcoholic Beverages and Tobacco of the Department of Business and Professional Regulation.

(5) “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.

(6) “Manufacturer” means any person who manufactures and sells tobacco products.

(7) “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.

(8) “Retail outlet” means each place of business from which tobacco products are sold to consumers.

(9) “Retailer” means any person engaged in the business of selling tobacco products to ultimate consumers.

(10) “Sale” means any transfer, exchange, or barter for a consideration. The term “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.

(11) “Storage” means any keeping or retention of tobacco products for use or consumption in this state.

(12) “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 s. 210.01(1), or cigars.

(13) “Use” means the exercise of any right or power incidental to the ownership of tobacco products.

(14) “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).

History.—s. 1, ch. 85-141; s. 1, ch. 86-286; s. 4, ch. 91-429; s. 17, ch. 94-218; s. 9, ch. 2016-220.

F.S. 210.25 on Google Scholar

F.S. 210.25 on Casetext

Amendments to 210.25

Arrestable Offenses / Crimes under Fla. Stat. 210.25

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 210.25.

Annotations, Discussions, Cases:

Cases from cite.case.law:

IN RE STANDARD JURY INSTRUCTIONS IN CRIMINAL CASES- REPORT, 272 So. 3d 243 (Fla. 2019)

. . . . § 210.25(11), Fla.Stat. . . .

DIAZ, v. STATE, 272 So. 3d 482 (Fla. App. Ct. 2019)

. . . communication; any currency or coin; any article of food or clothing; any tobacco products as defined in s. 210.25 . . .

GRABBA- LEAF, LLC, v. DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION,, 257 So. 3d 1205 (Fla. App. Ct. 2018)

. . . ." § 210.25(12), Fla. Stat. . . . Grabba-Leaf's wraps: "[I]t is readily apparent that whole leaf, non-homogenized cigar wraps meet [ § 210.25 . . . Like the other stuff in § 210.25(12), filler tobacco is shredded and chopped from cultivated tobacco . . . Brandy's Products succeeded in establishing that its product was not taxable under section 210.25(11) . . . (11) to subsection 210.25(12). . . .

IN RE STANDARD JURY INSTRUCTIONS IN CRIMINAL CASES- REPORT, 216 So. 3d 497 (Fla. 2017)

. . . . § 210.25(11), Fla. Stat. . . .

In STANDARD JURY INSTRUCTIONS IN CRIMINAL CASES- REPORT NO., 191 So. 3d 291 (Fla. 2016)

. . . . § 210.25(ll),_Fla. Stat. . . .

BRANDY S PRODUCTS, INC. v. DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION,, 188 So. 3d 130 (Fla. Dist. Ct. App. 2016)

. . . constitute “loose tobacco suitable for smoking” under the definition of “tobacco products” in section 210.25 . . . chewing; but “tobacco products” does not include cigarettes, as defined by s. 210.01(1), or cigars. § 210.25 . . . smoking” is clear and unambiguous, and we agree with the ALJ that “giving the words used in section 210.25 . . . blunt wraps was not based on a change in Florida law as the definition of "tobacco products” in section 210.25 . . . because bills were introduced in 2015 and 2016 to amend the definition of "tobacco products” in section 210.25 . . .

WRIGHT v. CITIZEN S BANK OF EAST TENNESSEE,, 640 F. App'x 401 (6th Cir. 2016)

. . . . §§ 210.25-210.32. . . . See id. § 210.25(b)(1); Regions Bank, 345 F.3d at 1274. . . . .

In STANDARD JURY INSTRUCTIONS IN CRIMINAL CASES- REPORT NO., 153 So. 3d 192 (Fla. 2014)

. . . . § 210.25(11) Fla. Stat. . . .

HUTCHINS, v. MODERN WOODMEN FRATERNAL FINANCIAL a k a D. N. A. A a k a F. D. a k a v. a k a F. D., 978 F. Supp. 2d 637 (S.D. Miss. 2013)

. . . . §§ 210.25-210.32 (defining and governing wire transfers). . . . Subpart B of Federal Reserve Regulation J, 12 C.F.R. §§ 210.25-210.32, applies to wire transfers that . . . See id. § 210.25(a) (“This subpart provides rules to govern funds transfers through Fedwire.... ”). . . . Id. § 210.25(b)(2)(v). . . . Appendix A to Subpart B to Part 210, 12 C.F.R. § 210.25 (1995). . . .

MICJO, INC. a v. DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION, DIVISION OF ALCOHOLIC BEVERAGES AND TOBACCO,, 78 So. 3d 124 (Fla. Dist. Ct. App. 2012)

. . . impression, we are called upon to interpret the phrase “wholesale sales price” as it appears in section 210.25 . . . See § 210.25(4)(a) (defining the applicable definition for “distributor” as “[a]ny person engaged in . . . See § 210.25(11) (defining “tobacco products”). . . . See §§ 210.25-.75. . . . . See §210.25(11) (defining "tobacco products” under the OTP tax). . . . .

EXPORT- IMPORT BANK OF UNITED STATES, v. ASIA PULP PAPER COMPANY, LTD. PT TBK, PT TBK, PT, 609 F.3d 111 (2d Cir. 2010)

. . . . § 210.25. Such transfers, however, are not at issue here. . . .

QATAR NATIONAL BANK, v. WINMAR, INC. d b a d b a v. Al-, 650 F. Supp. 2d 1 (D.D.C. 2009)

. . . . § 210.25 (2009). . . . See 12 C.F.R. § 210.25, Appendix A to Subpart B (“The official comments to Article 4A are not incorporated . . . Section 4A-303 is located in Appendix B to Subpart B of 12 C.F.R. § 210.25. . . . .

REGIONS BANK d b a v. WIEDER MASTROIANNI, P. C. P. C. v. d b a, 423 F. Supp. 2d 265 (S.D.N.Y. 2006)

. . . . §§ 210.25-210.32, applies. . . .

TIRADO, v. A. SENKOWSKI,, 367 F. Supp. 2d 477 (W.D.N.Y. 2005)

. . . Law § 210.25(1), he was not ineffective in failing to do so. . . .

In CALUMET FARM, INC. Co. v. M., 398 F.3d 555 (6th Cir. 2005)

. . . . §§ 210.25-31, which governs funds transfers). Section § 4A-303(a) provides as follows: . . . . .

In CALUMET FARM, INC. Co. v. M., 398 F.3d 555 (6th Cir. 2005)

. . . . §§ 210.25-31, which governs funds transfers). . . .

M. BENSMAN, v. CITICORP TRUST, N. A. N. A., 354 F. Supp. 2d 1330 (S.D. Fla. 2005)

. . . . §§ 210.25-210.32). Mr. . . . wire transfer claim is completely preempted by Subpart B of Federal Reserve Regulation J (12 C.F.R. §§ 210.25 . . . pre-empts inconsistent provisions of state law.’ ” Eisenberg, 301 F.3d at 223 (citing Comm, on Sec. 210.25 . . .

AMSOUTH BANK v. DALE, 386 F.3d 763 (6th Cir. 2004)

. . . . § 210.25 et seq. (“Regulation J”), governing wire transfers. . . .

REGIONS BANK, d. b. a. v. THE PROVIDENT BANK, INC. d. b. a., 345 F.3d 1267 (11th Cir. 2003)

. . . . §§ 210.25-210.32, applies. . . . . § 210.25(a) (“This subpart provides rules to govern funds transfers through Fed-wire .... ”). . . . . § 210.25(b)(1), and “governs the rights and obligations of,” inter alia, “parties to a funds transfer . . . any part of which is carried out through Fedwire.... ” Id. § 210.25(b)(2)(v). . . .

EISENBERG, v. WACHOVIA BANK, N. A., 301 F.3d 220 (4th Cir. 2002)

. . . . §§ 210.25-210.32 (2002). . . . Uniform Commercial Code to “provide [ ] rules to govern funds transfers through Fedwire.” 12 C.F.R. § 210.25 . . . (a) (2002); see id. at § 210.25(a)-(b). . . . Comm, on Sec. 210.25(b), 12 C.F.R. Part 210, Subpt. B., App. A (2002). . . . Comm, on Sec. 210.25, 12 C.F.R. Part 210, Subpt. B, App. A (2002). . . .

BLUE CROSS AND BLUE SHIELD OF NEW JERSEY, INC. v. PHILIP MORRIS, INCORPORATED, R. J., 190 F. Supp. 2d 407 (E.D.N.Y. 2002)

. . . An additional 210.25 hours were spent opposing defense petitions in the court of appeals for the Second . . .

WINTER STORM SHIPPING, LTD. v. TPI, a k a PCL, TPI Co. TPI Co., 198 F. Supp. 2d 385 (S.D.N.Y. 2002)

. . . . § 210.25 (providing “rules to govern fund transfers through Fedwire”); id. § 210.25(b)(2)(defining . . .

M. JORDAN, v. STATE, 801 So. 2d 1032 (Fla. Dist. Ct. App. 2001)

. . . communication; any currency or coin; any article of food or clothing; any tobacco products as defined in s. 210.25 . . .

In G. SPEER, G. v., 272 B.R. 186 (Bankr. W.D. Tex. 2001)

. . . One is a twenty year repayment with the monthly payment being $210.25 for total payments of principal . . . not have sufficient income to repay based on the flat monthly loan repayments for twenty years at $210.25 . . .

OBABUEKI, v. INTERNATIONAL BUSINESS MACHINES CORP., 145 F. Supp. 2d 371 (S.D.N.Y. 2001)

. . . complaint after hearing (§ 180.70); and (iv) an indictment upon the issuance of such indictment (§ 210.25 . . .

GROSSMAN, v. NATIONSBANK, N. A., 225 F.3d 1228 (11th Cir. 2000)

. . . . § 210.25(b)(1) (providing also that Regulation J controls in the event of inconsistencies with U.C.C . . . See 12 C.F.R. § 210.25-32. Regulation J applies U.C.C. . . . See 12 C.F.R. § 210.25(b)(1); Appendix B to Subpart B to Part 210; see also Donmar Enters., Inc. v. . . . Subsection 210.25(b)(1) states that Subpart B to Part 210 (the codification of Regulation J) "incorporates . . .

UNITED STATES v. J. SHERMAN, 150 F.3d 306 (3d Cir. 1998)

. . . legislative history we noted that “[t]he recantation provision in section 1623(d) was modeled after Section 210.25 . . . Section 210.25 of the New York Penal Law states: In any prosecution for perjury, it is an affirmative . . . Penal Code § 210.25 (McKinney 1965) (emphasis added). See also Lardieri, 506 F.2d at 323 n. 6. . . .

S. PEREIRA, v. UNITED JERSEY BANK, N. A. S. PEREIRA, v. NATIONAL WESTMINSTER BANK NEW JERSEY, BETH ISRAEL MEDICAL CENTER, v. UNITED JERSEY BANK FREDERICK GOLDMAN, INC. v. UNITED JERSEY BANK NEW YORK CITY TRANSIT AUTHORITY, v. UNITED JERSEY BANK COPYTONE, INC. v. UNITED JERSEY BANK,, 201 B.R. 644 (Bankr. S.D.N.Y. 1996)

. . . . § 210.25(a); and it has a right to use check deposits for the purpose of setoff under New Jersey common . . .

T. GRADY, Sr. v. P. ARTUZ,, 931 F. Supp. 1048 (S.D.N.Y. 1996)

. . . See CPL §§ 210.20(l)(a), 210.25(1). . . .

ROBINS, v. SCHOLASTIC BOOK FAIRS, a, 928 F. Supp. 1027 (D. Or. 1996)

. . . Jacobs, 210.25 hours for the paralegals, and 139.20 hours for the law clerk. . . . attorney hours (x .75) at $115/hour = $ 293.25 139.20 law clerk hours (x .75) at $50/hour = $ 5,220.00 210.25 . . .

DONMAR ENTERPRISES, INCORPORATED, v. SOUTHERN NATIONAL BANK OF NORTH CAROLINA,, 64 F.3d 944 (4th Cir. 1995)

. . . . § 210.25 (1995). . . .

DONMAR ENTERPRISES, INC. v. SOUTHERN NATIONAL BANK OF NORTH CAROLINA, 828 F. Supp. 1230 (W.D.N.Y. 1993)

. . . . § 210.25(a). . . . According to § 210.25, the purpose of Subpart B, which adopts Article 4A of the UCC, is to “govern funds . . . Commercial Code as the governing regime for funds transfers within the FedWire system. 12 C.F.R. § 210.25 . . . The commentary to § 210.25(b)(1) — complicated as it is — expressly addresses the sweep of its pre-emptive . . . funds transfers through FedWire whose rights are not governed by subpart B of this part.” 12 C.F.R. § 210.25 . . .

BOARD OF EDUCATION OF TOWNSHIP HIGH SCHOOL DISTRICT NO. v. LEININGER,, 822 F. Supp. 516 (N.D. Ill. 1993)

. . . . § 210.25 (1992). . . .

UNITED STATES v. BRIGGS,, 939 F.2d 222 (5th Cir. 1991)

. . . . § 210.25-.38 (1990) (defining and governing wire transfers); Walker v. . . .

UNITED STATES v. BRIGGS,, 920 F.2d 287 (5th Cir. 1991)

. . . . § 210.25-.38 (1990) (defining and governing wire transfers); Walker v. . . .

SHAWMUT WORCESTER COUNTY BANK, v. FIRST AMERICAN BANK TRUST,, 731 F. Supp. 57 (D. Mass. 1990)

. . . See 12 C.F.R. sec. 210.25-38 (“Subpart B of Regulation J”). . . .

K. RICHARDS, v. PLATTE VALLEY BANK, H., 866 F.2d 1576 (10th Cir. 1989)

. . . . §§ 210.25-210.38 (1988). . . .

LANNOM MANUFACTURING COMPANY, INC. v. UNITED STATES INTERNATIONAL TRADE COMMISSION,, 799 F.2d 1572 (Fed. Cir. 1986)

. . . . § 210.25. This request was rejected by the AU. . . .

UNITED STATES v. SCIVOLA, Jr., 766 F.2d 37 (1st Cir. 1985)

. . . Section 1623(d) was modeled after section 210.25 of the New York Penal Code, which established a recantation . . .

UNITED STATES v. C. SCRIMGEOUR,, 636 F.2d 1019 (5th Cir. 1981)

. . . Penal Law § 210.25 (McKinney 1965). . Moore, supra, 613 F.2d at 1042. . . .

UNITED STATES v. TUCKER,, 495 F. Supp. 607 (E.D.N.Y. 1980)

. . . Section 1623(d) was modeled after New York Penal Law § 210.25 (McKinney’s 1980) which, however, differs . . .

UNITED STATES v. H. MOORE, 613 F.2d 1029 (D.C. Cir. 1979)

. . . Penal Law § 210.25 (McKinney 1965). . 126 App.Div. 665, 111 N.Y.S. 133 (1908). . 126 App.Div. 665, 111 . . . Penal Code § 210.25 (McKinney 1965). . . . . Penal Code § 210.25 (McKinney 1965) (emphasis supplied). . See text supra at note 73. . . . .

UNITED STATES v. S. CLAVEY,, 578 F.2d 1219 (7th Cir. 1978)

. . . Crime Control Act of 1970 states that the recantation provision is modeled after New York Penal Law § 210.25 . . .

UNITED STATES v. DEL TORO, 513 F.2d 656 (2d Cir. 1975)

. . . N.Y.L.1965, c. 1030, Penal Law, McKinney’s Consol.Laws, c. 40, § 210.25. . . . Section 1623(d) was adapted in modified form from the New York Penal Code, Section 210.25. . . .

UNITED STATES v. LARDIERI,, 506 F.2d 319 (3d Cir. 1974)

. . . The recantation provision in section 1623(d) was modeled after Section 210.25 of the New York Penal Law . . . Penal Law § 210.25: In any prosecution for perjury, it is an affirmative defense that the defendant retracted . . .

UNITED STATES v. CRANDALL, 363 F. Supp. 648 (W.D. Pa. 1973)

. . . that this section (Section 1623(d)) was adopted in modified form from the New York Penal Code, Section 210.25 . . .

AGRICULTURAL TRANSPORTATION ASSOCIATION OF TEXAS, v. C. KING, 349 F.2d 873 (5th Cir. 1965)

. . . . § 210.25, see note 17, infra. . . . . 1956, 148 F.Supp. 399, affirmed, 355 U.S. 6, 78 S.Ct. 38, 2 L.Ed.2d 22; and ICC Regulations, 49 C.F.R. 210.25 . . .

UNITED STATES v. A. CROCKETT, 158 F. Supp. 460 (D. Me. 1958)

. . . The Government’s claim is for the balance of $210.25, plus interest at the rate of 6% per annum from . . . Judgment will be entered for plaintiff in the amount of $210.25, plus interest from August 24, 1948 at . . .

RHEINSTROM v. UNITED STATES UNITED STATES v. RHEINSTROM, 118 F. 303 (C.C.S.D. Ohio 1902)

. . . ................................. 16,190.85 Add for French internal revenue tax on 44.12 liters, at 210.25 . . . hectoliter...............,........ 24.00 Total...................................................... 210.25 . . .