Florida § 210.30 - Tax on tobacco products; exemptions.
Full text of Florida Florida Statutes § 210.30 — Tax on tobacco products; exemptions., with citation guidance and answers to common questions.
§ 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.
Source: official Florida text · Last verified 2026-08-27
Frequently Asked Questions About Florida § 210.30
What does Florida Statutes § 210.30 cover?
Section 210.30 ("Tax on tobacco products; exemptions.") is part of the Florida Statutes, the codified statutory law of Florida. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Florida § 210.30?
A common citation format is "Florida Statutes § 210.30" (Florida). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Florida law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Florida official source linked on this page or consult a licensed Florida attorney.
How does Florida § 210.30 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Florida can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Florida.