How to Complete the Out-of-State Tobacco Dealer's Report
Follow these steps to fill out and submit this report accurately to the Florida Division of Alcoholic Beverages and Tobacco.
- Enter your business information. Provide your legal business name, mailing address, and Federal Employer Identification Number (FEIN) along with the reporting period dates.
- Calculate net taxable sales. Report the total wholesale sales price for all tobacco products sold into Florida during the period.
- Apply the excise tax rate. Multiply net taxable sales by the applicable rate established under Chapter 210, Florida Statutes, to determine excise tax owed.
- Deduct the collection allowance. If eligible, subtract the collection allowance from total excise tax. This allowance compensates dealers for collecting and remitting the tax.
- Calculate surcharge due. Add any applicable surcharge amounts as directed by the Division of Alcoholic Beverages and Tobacco.
- Prepare three copies. Submit the original and first copy to the Auditing Office. Keep the second copy for your own records.
- Submit with payment by the deadline. Reports and payments are due by the tenth day of the month following the reporting period. Dealers remitting $50,000 or more in excise taxes per year must use electronic funds transfer under Chapter 210.31.
Common Questions About Florida Tobacco Dealer Reporting
Who must file this report? Out-of-state tobacco products wholesale dealers selling into Florida are required to file this monthly report with the Division of Alcoholic Beverages and Tobacco.
What is the filing deadline? Reports and corresponding payments are due by the tenth day of the month following each reporting period.
What is the electronic funds transfer requirement? Dealers who pay $50,000 or more in Florida excise taxes annually must remit via electronic funds transfer, as required by Chapter 210.31 of the Florida Statutes.
What happens if I pay late? Late payments may result in penalties and interest charges under Florida tobacco tax law. Contact the Division of Alcoholic Beverages and Tobacco directly for information on late payment procedures.
Related DBPR and Tobacco Forms
Florida businesses involved in alcohol and tobacco distribution may need additional DBPR forms. The DBPR ABT 6001 form and the DBPR ABT 6004 form cover other licensing and reporting requirements under the Division of Alcoholic Beverages and Tobacco. Businesses reporting regulatory concerns can use the DBPR complaint form. Tobacco dealers seeking to renew their permits should also review the tobacco license renewal form.