Fla. Admin. Code R. 61A-10.010
Railroads, passenger vessels, and airlines are permitted to sell unstamped cigarettes to bona fide travelers while in transit; provided, however, such firm must report all such sales for the previous month to the Division on or before the tenth calendar day of each month. Such reports must be on DBPR form AB&T 4000A-220, Passenger Carrier Cigarette Report, which may be obtained as specified in Rule 61A-5.001, F.A.C., and is incorporated herein by reference and effective (2/08) and shall show all sales for the previous calendar month. A remittance for the amount of excise tax due the State on such sales must be submitted with the report. In those cases where the 10th calendar day falls on a Saturday, Sunday, or a legal holiday, reports shall be accepted as timely filed if postmarked or delivered to the Division on the following business day which is neither a Saturday, Sunday or legal holiday. As used in this rule, legal holiday means those days as designated in Section 110.117, F.S., and Federal holidays.
Fla. Admin. Code Ann. R. 61A-10.010
Specific Authority 210.10 FS. Law Implemented 210.09 FS.
Repromulgated 12-19-74, Formerly 7A-10.10, 7A-10.010, Amended 9-2-08.