Florida Florida Statutes
§ 210.011 — Cigarette surcharge levied; collection
FS § 210.011Ch. 210
Statute text
View on source(1)A surcharge, in addition to all other taxes of every kind levied by law, is levied upon the sale, receipt, purchase, possession, consumption, handling, distribution, and use of cigarettes in this state, in the following amounts, except as otherwise provided in subsections (2)-(5), for cigarettes of standard dimensions:(a) Upon all cigarettes weighing not more than 3 pounds per thousand, 5 cents on each cigarette.
(b)Upon all cigarettes weighing more than 3 pounds per thousand and not more than 6 inches long, 10 cents on each cigarette.
(c)Upon all cigarettes weighing more than 3 pounds per thousand and more than 6 inches long, 20 cents on each cigarette.
(2)The descriptions of cigarettes contained in subsection (1) are declared to be standard as to dimensions for the purpose of levying a surcharge as provided in this section. If any cigarette is received, purchased, possessed, sold, offered for sale, given away, or used which is of a size other than those standard dimensions, the cigarette is subject to a surcharge at the rate of 4.2 cents on each cigarette.
(3)When cigarettes as described in paragraph (1)(a) are packed in varying quantities of 20 cigarettes or fewer, except the manufacturer's free samples authorized under s. 210.04(9), the following rates shall govern:(a) Packages containing 10 cigarettes or fewer require a surcharge of 50 cents.
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Legislative history
s. 3, ch. 2009-79.