Navigating the complexities of regulatory compliance in the alcohol and tobacco industry in Florida requires a thorough understanding of the necessary documentation, including the DBPR AB&T Form. This specific form, officially known as the Out-of-State Tobacco Products Wholesale Dealer's Report, plays a pivotal role for businesses involved in the wholesale distribution of tobacco products from outside the state. Revised in June 2009 and issued by the Department of Business and Professional Regulation's Division of Alcoholic Beverages and Tobacco, it is designed to ensure compliance with Chapter 210 of the Florida Statutes. Businesses must prepare this form in triplicate, submitting the original and first copy to the Auditing Office of the Division of Alcoholic Beverages and Tobacco, while retaining the second copy for their records. The necessity to file this report and the accompanying payment by the tenth day of the month following the reporting period underscores the state's commitment to enforcing its tax laws. Additionally, distributors who pay $50,000 or more in excise taxes annually are mandated to remit tax payments via electronic funds transfer, reflecting the move towards more secure and efficient handling of financial transactions as prescribed by Chapter 210.31 of the Florida Statutes. The form requires detailed calculations, including the net taxable sales, excise tax rate, collection allowance, and the surcharge due, to ensure the accurate remittance of taxes and surcharges. This rigorous documentation process not only facilitates the state's tax collection efforts but also establishes a clear framework for the legal operation of out-of-state tobacco products wholesale dealers within Florida.
| Question | Answer |
|---|---|
| Form Name | Dbpr Form Ab T |
| Form Length | 1 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 15 sec |
| Other names | DBPRFormABT4000 A 305 1InstateTobaccoProductsWhol esaleDealersRep ort form 4000a 305 1 |
DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION |
DBPR Form AB&T |
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DIVISION OF ALCOHOLIC BEVERAGES AND TOBACCO |
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Revised 6/09 |
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1940 NORTH MONROE STREET • TALLAHASSEE FL |
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Prepare in TRIPLICATE. Submit ORIGINAL and FIRST COPY to the AUDITING OFFICE of the DIVISION OF ALCOHOLIC BEVERAGES AND TOBACCO. SECOND COPY is to be retained by the licensee. This report and payment must be filed in accordance with the provisions of Chapter 210, Florida Statutes, on or before the tenth day of the month following the month being reported. Make remittances payable to the "Division of Alcoholic Beverages and Tobacco". Distributors paying $50,000 or more in excise taxes per year must remit tax payments through electronic funds transfer, as prescribed by Chapter 210.31, Florida Statutes.
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This report is true and correct to the best of my knowledge and belief and is submitted under penalty of perjury.
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Authorized Signature |
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COMPUTATION OF TAX
1.NET TAXABLE SALES (Total Wholesale Sales Price from page 2)
2.EXCISE TAX at 25% of Wholesale sales price (Line 1 X .25)
3.LESS: 1% COLLECTION ALLOWANCE (Line 2 X .01)
4.EXCISE TAX DUE (Line 2 minus 3)
5.SURCHARGE DUE AT 60% of Wholesale Sales Price (Line 1 X .60)
6.TOTAL AMOUNT TO BE REMITTED WITH THIS REPORT ( Line 4+ 5)
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DAB&T USE ONLY
REPORT RECEIPT |
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EXCISE PAYMENT VERIFICATION |
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SURCHARGE PMT VERIF |
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FIELD REVIEW |
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Receipt No, |
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Delinquency Action |
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Excise Tax Paid |
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Surcharge Paid |
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