Business & Professional Regulation › Division of Alcoholic Beverages and Tobacco › Chapter 61A-10 · Cigarette Tax Division Rules
Rule 61A-10.014. Wholesale Dealers, Purchase for Resale Prohibited
Amended September 2, 2008 (current)
Cigarette wholesale dealers are prohibited from purchasing cigarettes from retail dealers for the purpose of resale; however, cigarettes may be returned to a wholesale dealer’s inventory by retail dealers if such returns are reported on the wholesale dealer’s monthly report. Specific Authority 210.10 FS. Law Implemented 210.15 FS. History–Repromulgated 12-19-74, Formerly 7A-10.14, 7A-10.014, Amended 9-2-08.