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Florida Statute 210.30 | Lawyer Caselaw & Research
F.S. 210.30 Case Law from Google Scholar
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Link to State of Florida Official Statute Google Search for Amendments to 210.30

The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE
Chapter 210
TAX ON TOBACCO PRODUCTS
View Entire Chapter
F.S. 210.30
210.30 Tax on tobacco products; exemptions.
(1) A tax is hereby imposed upon all tobacco products in this state and upon any person engaged in business as a distributor thereof at the rate of 25 percent of the wholesale sales price of such tobacco products. Such tax shall be imposed at the time the distributor:
(a) Brings or causes to be brought into this state from without the state tobacco products for sale;
(b) Makes, manufactures, or fabricates tobacco products in this state for sale in this state; or
(c) Ships or transports tobacco products to retailers in this state, to be sold by those retailers.
(2) A tax is hereby imposed upon the use or storage by consumers of tobacco products in this state and upon such consumers at the rate of 25 percent of the cost of such tobacco products. The tax imposed by this subsection shall not apply if the tax imposed by subsection (1) on such tobacco products has been paid. This tax shall not apply to the use or storage of tobacco products in quantities of less than 1 pound in the possession of any one consumer.
(3) Any tobacco product with respect to which a tax has once been imposed under this part shall not again be subject to tax under this part.
(4) No tax shall be imposed by this part upon tobacco products not within the taxing power of the state under the Commerce Clause of the United States Constitution.
(5) The exemptions provided for cigarettes under s. 210.04(4) shall also apply to tobacco products under this part.
History.s. 1, ch. 85-141; s. 1, ch. 86-286; s. 4, ch. 91-429.

F.S. 210.30 on Google Scholar

F.S. 210.30 on Casetext

Amendments to 210.30


Arrestable Offenses / Crimes under Fla. Stat. 210.30
Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 210.30.



Annotations, Discussions, Cases:

Cases from cite.case.law:

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

. . . See §§ 210.276 & 210.30, Fla. Stat. . . .

D ALESSANDRO, v. CITY OF NEW YORK, M. a R. JR., 713 F. App'x 1 (2d Cir. 2017)

. . . prosecutorial immunity because Morris’s failure to turn over the grand jury minutes in response to his CPL § 210.30 . . . 430, 96 S.Ct. 984), and necessarily required an understanding of her exact obligations under CPL § 210.30 . . .

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)

. . . .”); § 210.30(1) (“A tax is hereby imposed upon all tobacco products in this state and upon any person . . .

WALKER, v. POOLE,, 547 F. Supp. 2d 238 (W.D.N.Y. 2008)

. . . failure “to argue ineffective assistance of trial counsel for failing [to] make a motion pursuant to 210.30 . . . Law § 210.30(6) (“The validity of an order denying any motion made pursuant to this section is not reviewable . . .

R. LUCIUS, v. H. FILION,, 431 F. Supp. 2d 343 (W.D.N.Y. 2006)

. . . claim alleging insufficiency of grand jury evidence is barred” under New York Criminal Procedure Law § 210.30 . . .

U. S. INTERNATIONAL TRADE COMMISSION, v. ASAT, INC., 411 F.3d 245 (D.C. Cir. 2005)

. . . . §§ 210.30(a)(1), 32(b); cf. Fed. R. Civ. . . .

VIVES, v. CITY OF NEW YORK, Y. Li a Lu, a, 393 F.3d 129 (2d Cir. 2004)

. . . Section 210.30(1) is Unconstitutional on its Face A criminal prohibition on communicating in an annoying . . . Section 210.30(1) is Unconstitutional As Applied Moreover, § 240.30(1) is unconstitutional as applied . . .

GENENTECH, INC. v. UNITED STATES INTERNATIONAL TRADE COMMISSION, A S,, 122 F.3d 1409 (Fed. Cir. 1997)

. . . substantially incomplete or incorrect is hereby imposed by the ALJ pursuant to Commission interim rule 210.30 . . . CIR 210.30(d)(2). . . . The ALJ determined that this negligence resulted in the violation of CIR 210.30(d)(2), and Ground Rules . . . A Ground Rule 4(ix) and CIR 210.30(d)(2) require the parties to supplement discovery responses. . . . Indeed, CIR 210.30(d)(2) specifies that the circumstances must demonstrate a knowing concealment. . . .

BOYD, v. HAWK,, 965 F. Supp. 443 (S.D.N.Y. 1997)

. . . CPL § 210.30 motion filed to inspect the grand jury minutes; (5) counsel failed to insure that a private . . . to Inspect Grand Jury Minutes Boyd claims that counsel’s failure to secure a decision from a CPL § 210.30 . . . NY CPL § 210.30 states, in part: “If the court determines that there is not reasonable cause to believe . . . NY CPL § 210.30(4), (5). .See also Petition p. 7 (ground six) and p. 9 (ground nine). . . .

WALLACE, v. W. ROCHE, D. J. M. V. D., 921 F. Supp. 946 (E.D.N.Y. 1996)

. . . (CPL § 210.30[3]). . . .

S. MILLER, M. B. E. v. FIRST AMERICAN BANK AND TRUST, a No., 607 So. 2d 483 (Fla. Dist. Ct. App. 1992)

. . . Dotterrer 210.30 1175.00 $36,802.50 Bruce S. Rosenwater 3.90 120.00 468.00 Ronald A. . . .

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

. . . the beneficiary’s account or otherwise make the amount available to the beneficiary, 12 C.F.R. sec. 210.30 . . .

BALTIMORE LUGGAGE COMPANY v. SAMSONITE CORPORATION, 727 F. Supp. 202 (D. Md. 1989)

. . . CFR § 210.4, and as such was entitled to utilize all the discovery procedures provided by 19 CFR §§ 210.30 . . .

B. J. TANENBAUM, Jr. v. AGRI- CAPITAL, INC. O. N. A. FIRST NATIONAL BANK OF SHREVEPORT, v. B. J. TANENBAUM, Jr., 885 F.2d 464 (8th Cir. 1989)

. . . National filed a supplemental motion and affidavit wherein the claimed hours were reduced from 365.20 to 210.30 . . . supplemental affidavit specified only the time spent pursuing the claim on the promissory note and reflected 210.30 . . .

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

. . . . § 210.30. . . .

AKZO N. V. B. V. v. o. f. v. U. S. INTERNATIONAL TRADE COMMISSION, E. I. De Co., 808 F.2d 1471 (Fed. Cir. 1986)

. . . . § 210.30(d)(7) (1976), that would be produced during the discovery phase of the investigation. . . .

CAMARANO, v. CITY OF NEW YORK,, 646 F. Supp. 246 (S.D.N.Y. 1986)

. . . After his indictment Camarano moved pursuant to N.Y.Crim.Proc.Law § 210.30 (McKinney 1982) to dismiss . . .

In CONVERTIBLE ROWING EXERCISER PATENT LITIGATION. DIVERSIFIED PRODUCTS CORPORATION, v. WESLO DESIGN INTERNATIONAL, INC. a, 616 F. Supp. 1134 (D. Del. 1985)

. . . . §§ 210.30-44 (1984). . . .

REFRACTARIOS MONTERREY, S. A. v. FERRO CORPORATION U. S., 606 F.2d 966 (C.C.P.A. 1979)

. . . Issuance of protective orders is authorized by 19 C.F.R. 210.30(d). . . .

S. A. v. U. S., 67 C.C.P.A. 153 (C.C.P.A. 1979)

. . . Issuance of protective orders is authorized by 19 C.F.R. 210.30(d). . . .

B. v. B. A. v., 29 T.C. 601 (T.C. 1957)

. . . It is true, and the petitioners now concede, that $210.30 in 1944 and $480.05 in 1945, representing interest . . .

WILLIAM H. JACKSON CO., 2 B.T.A. 411 (B.T.A. 1925)

. . . the eight months’ period, May 1 to December 31, 1918, and the calendar year 1920, in the amount of $210.30 . . .