The DBPR AB&T Form, officially known as the Out-of-State Tobacco Products Wholesale Dealer's Report, is issued by the Department of Business and Professional Regulation's Division of Alcoholic Beverages and Tobacco to ensure compliance with Chapter 210, Florida Statutes. Revised in June 2009, it applies to businesses distributing tobacco products wholesale into Florida from outside the state.
Businesses must prepare this report in triplicate. The original and first copy go to the Auditing Office of the Division of Alcoholic Beverages and Tobacco. The second copy is retained for the business's own records. Filing and payment are due by the tenth day of the month following the reporting period. Dealers paying $50,000 or more in excise taxes annually must remit via electronic funds transfer under Chapter 210.31 of the Florida Statutes.
The form requires detailed calculations, including net taxable sales, the applicable excise tax rate, collection allowance, and surcharge due. Accurate completion ensures proper remittance of taxes and surcharges and establishes a clear compliance record for the operation of out-of-state tobacco 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 |