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State guides / Florida

State guide

Florida cigar, tobacco and vapor compliance

Florida does not tax cigars, but it taxes pipe tobacco, roll-your-own and smokeless tobacco at 85% of the wholesale price, paid by the licensed distributor. Retail permits, an annual report of sales to retailers, age 21 rules and the Attorney General's vape directory apply across the supply chain.

Checked against Florida statutes, regulations and agency guidance on September 28, 2026. Cigarettes are outside our scope and are covered here only where their rules reach other products.

0%Florida has no excise tax on cigars, because cigars are excluded from the state definition of tobacco products.
85%Pipe tobacco, roll-your-own and smokeless tobacco carry a 25% tax plus a 60% surcharge on the wholesale sales price.
10thTobacco products distributors file and pay with the Division of Alcoholic Beverages and Tobacco by the 10th of the following month.
Sep 30Sellers of cigars and other tobacco to Florida retailers must file the annual Department of Revenue sales report by September 30 to avoid penalties.

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Florida in brief

Florida does not tax cigars. The state tobacco products tax (25% of the wholesale sales price) and surcharge (60% of the wholesale sales price) apply only to 'tobacco products' as defined in s. 210.25, which covers loose smoking tobacco, pipe tobacco, snuff and chewing tobacco and expressly excludes cigars and cigarettes. The tax is paid by the licensed distributor that brings the product into Florida, makes it here, or ships it to Florida retailers, on a monthly report filed with the Division of Alcoholic Beverages and Tobacco (ABT, part of DBPR) by the 10th of the following month. Distributors need an ABT license, a $25,000 initial surety bond (raised from $1,000 in 2024) and an online ABT account. ABT has discontinued its separate cigar wholesaler permit, so a cigar-only importer or wholesaler needs no ABT license. Anyone selling tobacco or nicotine products at retail needs an ABT retail permit for each location ($50 a year for tobacco, renewed by January 15; no fee for a nicotine-only permit). Every manufacturer, wholesaler or distributor that sells cigars or other tobacco products to Florida retailers must file an annual sales information report with the Department of Revenue, delinquent after September 30. Vapor and nicotine pouches carry no state excise tax, but disposable vapes are subject to the Attorney General's directory of devices attractive to minors. The minimum age is 21, and the state preempts local regulation of tobacco and nicotine sales and marketing.

Licenses and permits

What each type of business needs before selling into Florida.

Tobacco products distributor license (ABT license type TWD, 'Tobacco Wholesale Dealer/Distributor')

Who needs it
Importer, Distributor or wholesaler, US manufacturer, Manufacturer outside the US
Agency
DBPR Division of Alcoholic Beverages and Tobacco
Fee
$25 application fee (s. 210.40(1)). Optional initial temporary permit $25, valid up to 90 days (s. 210.405).
Bond
Corporate surety bond required. Initial bond $25,000 (s. 210.40(1), as amended by ch. 2024-178 effective July 1, 2024; previously $1,000). ABT reviews the bond semiannually and may raise it up to the distributor's highest month of final audited tax, penalties and interest; reduction possible after 4 years of good compliance (s. 210.40(1)(a)-(c), (4)). Bond form DBPR ABT-6032.
Term
Expires June 30 following issue (s. 210.45).
Renewal
Annual, by June 30. Late renewal requires a delinquent application and a $20 penalty per month or part of a month; a permit not renewed within 60 days of expiration is cancelled unless it is involved in litigation, although ABT may allow renewal after 60 days for good and sufficient cause (s. 210.51). A bond in the ABT-determined amount is required for renewal (s. 210.40(2)).

Required for any person who (a) brings tobacco products into Florida for sale, (b) makes them in Florida for sale in Florida, or (c) sells from outside Florida and ships to Florida retailers (s. 210.25 'distributor'; s. 210.35). Out-of-state shippers to Florida retailers may apply (s. 210.35(2)). Separate application for each place of business; one bond may cover all locations (s. 210.40(7)). License is not transferable and must be displayed (s. 210.45). Application form DBPR ABT-6005 (r. 61A-10.082, F.A.C.), filed through the ABT online system (s. 210.32). NOT needed for a cigar-only business, because cigars are excluded from 'tobacco products' in s. 210.25. Caution: ABT's 'UPDATED 2025' license types list still shows a $1,000 bond; the statute controls.

Pipe tobaccoRoll-your-ownSmokelessWraps and leaf

Fla. Stat. ss. 210.25, 210.35, 210.40, 210.405, 210.45, 210.51; r. 61A-10.082, F.A.C.; ch. 2024-178 (HB 1335) Source

Retail tobacco products dealer permit (RTPD)

Who needs it
Retailer, Online or remote seller
Agency
DBPR Division of Alcoholic Beverages and Tobacco
Fee
$50 per permit per year (ABT sets fee, statutory cap $50). Duplicate permit $15.
Bond
None
Term
Annual
Renewal
Renew each year on or before January 15. Delinquent renewal fee $5 for each month or part of a month late (s. 569.003(1)(d)).

Required for each place of business where tobacco products are sold at retail, and for each vending machine location (s. 569.003(1)). Chapter 569 defines tobacco products broadly as products made from tobacco leaves in whole or in part (s. 569.002), and ABT form ABT-6028 states a permit is required for each place of business where 'cigarettes, tobacco products, cigars, nicotine products, or nicotine dispensing devices are sold at retail.' An RTPD also allows sale of nicotine products and vapes without a separate nicotine permit. Permit holder must be 21 or older (s. 569.003(2)(a)). Not transferable to a new owner or location. ABT FAQ: internet sellers must hold a permit and post the permit or permit number on their website. Applications must go through the ABT online system (s. 569.00256, ch. 2024-178), although form ABT-6028 instructions still mention email or mail.

All products

Fla. Stat. ss. 569.002, 569.003; Form DBPR ABT-6028; ABT RTPD renewal notice Source

Retail nicotine products dealer permit (RNPD)

Who needs it
Retailer, Online or remote seller
Agency
DBPR Division of Alcoholic Beverages and Tobacco
Fee
No fee (ABT license types list; Form ABT-6028).
Bond
None
Term
Unclear; s. 569.32 does not state a term or renewal date.
Renewal
Unclear from statute; see open questions.

Required for each place of business (and vending machine location) that sells nicotine products or nicotine dispensing devices at retail, including remote sellers before accepting a delivery sale order, whether located in or outside Florida. Not needed by a holder of an RTPD permit, which covers both tobacco and nicotine. An RNPD does not allow sale of tobacco products (including cigars). Holder must be 21 or older.

Vapor productsNicotine pouches

Fla. Stat. s. 569.32; ABT informational bulletin (Sept. 22, 2021); Form DBPR ABT-6028 Source

Cigar wholesale dealer permit (CGR), discontinued

Who needs it
Importer, Distributor or wholesaler
Agency
DBPR Division of Alcoholic Beverages and Tobacco
Fee
Formerly $25 (Form ABT-6006, rev. 02/2013). No longer issued.
Bond
None
Term
Not applicable
Renewal
Not required. ABT announced that 'the State of Florida no longer requires a permit for the wholesale/distribution of cigars to licensed alcohol or tobacco retailers' and current holders 'are not required to renew or maintain this permit.'

The announcement is posted on the ABT home page on MyFloridaLicense.com. It is undated (file name indicates 2025) and cites no statute or rule. No section of Fla. Stat. ch. 210 or ch. 569 requires a wholesale permit for cigars: s. 210.25(12) excludes cigars from 'tobacco products', and s. 569.007(5) limits only 'a wholesale dealer or distributing agent, as those terms are defined in s. 210.01, or a distributor, as defined in s. 210.25' to selling to permitted retail dealers and does not expressly name cigar-only sellers. The old form ABT-6006 cited only rule 61A-10.081, F.A.C., which governs cigarette permits. A cigar-only importer or wholesaler still has the DOR s. 212.133 annual report and normal sales tax registration duties. Caution: a small roll that is not fully naturally fermented tobacco may be a 'cigarette' under s. 210.01(1), which would require cigarette permits and stamps (see open questions).

Premium cigarsMachine-made cigars and cigarillosLittle cigars

ABT announcement 'Discontinuance of the Cigar Wholesaler Permit'; Fla. Stat. ss. 210.25(12), 569.007(5) Source

Excise taxes

Rates, what they apply to and who pays them.

Tobacco products tax

Rate
25% of wholesale sales price
Base
Wholesale sales price: full price paid by the distributor to acquire the product, including materials, labor, transportation, federal excise tax and other charges, before discounts (s. 210.25(14)).
Who pays
Distributor, when it brings tobacco products into Florida for sale, makes them in Florida for sale in Florida, or ships them to Florida retailers (s. 210.30(1)). Consumers owe the same rate on the cost of products they use or store in Florida if the distributor tax was not paid, except quantities under 1 pound (s. 210.30(2)).
Effective
In force since 1985 (ch. 85-141); no rate change found for 2025 or 2026.

Cigars (PRM, MMC) are excluded from 'tobacco products' and are not taxed. Homogenized 'blunt' wraps are not taxable after a First District Court of Appeal ruling (April 6, 2016). ABT's April 11, 2016 memo said whole leaf, non-homogenized wraps stay taxable, but in Grabba Leaf, LLC v. Department of Business and Professional Regulation (Fla. 1st DCA Nov. 6, 2018) the court held that memo was an unadopted rule and did not decide whether whole leaf wraps are taxable (see open questions). Taxed only once (s. 210.30(3)). 1% collection allowance for timely, complete reports (s. 210.55(7)).

Pipe tobaccoRoll-your-ownSmokeless

Fla. Stat. ss. 210.25(12), (14); 210.30 Source

Tobacco products surcharge

Rate
60% of wholesale sales price
Base
Wholesale sales price (same base as the tax)
Who pays
Distributor, on the same triggering events as the tax; consumers on use or storage if not paid by the distributor.
Effective
Enacted by ch. 2009-79 (2009); no change found for 2025 or 2026.

Combined burden with the 25% tax is 85% of the wholesale sales price. ABT lists the rates as $0.25 and $0.60 per $1.00 of wholesale sales price.

Pipe tobaccoRoll-your-ownSmokeless

Fla. Stat. s. 210.276 Source

Cigars: no state excise tax

Rate
None
Base
Not applicable
Who pays
Not applicable
Effective
Current law

s. 210.25(12) says 'tobacco products' does not include cigarettes or cigars. Florida has no separate cigar tax. Caution for LCG and some MMC: the cigarette definition in s. 210.01(1) covers 'any roll for smoking, except one of which the tobacco is fully naturally fermented,' so a small roll not made of fully naturally fermented tobacco could be treated as a cigarette (see open questions).

Premium cigarsMachine-made cigars and cigarillos

Fla. Stat. ss. 210.25(12), 210.01(1) Source

Vapor products and nicotine pouches: no state excise tax

Rate
None found
Base
Not applicable
Who pays
Not applicable
Effective
Current law

Chapter 210 taxes only cigarettes and s. 210.25 tobacco products; nicotine products under s. 569.31 are defined separately and are not taxed in ch. 210.

Vapor productsNicotine pouches

Fla. Stat. ss. 210.25, 569.31 Source

Sales and use tax

Rate
6% state rate plus any county discretionary sales surtax
Base
Retail sales price
Who pays
Retailer collects from the consumer and remits to DOR
Effective
Current

Applies to retail sales of cigars and all other in-scope products; ordinary sales tax registration and returns apply.

All products

Fla. Stat. ch. 212; DOR sales tax page Source

Returns and reports

What gets filed, how often and when it is due.

Tobacco products distributor monthly report (in-state and out-of-state versions)

Form
Filed in ABT Electronic Data Submission (EDS). Legacy paper forms: DBPR ABT 4000A-300 (In-State Tobacco Products Distributor's Monthly Report, with product detail, tax-paid purchases and destruction schedules) and DBPR ABT 4000A-305 (Out-of-State Tobacco Products Distributor's Report).
How often
Monthly
Due
On or before the 10th day of the month following the month of activity, with payment of tax and surcharge
Where
ABT EDS: https://www.myfloridalicense.com/ABTEDS/Login.aspx

Filed with DBPR ABT, not DOR. In-state distributors report the taxable price of each product brought in or made; out-of-state distributors report quantity and taxable price of each product shipped to Florida retailers. Each report must be accompanied by full remittance and filed through the EDS system (s. 210.55(1)). A report counts as filed only when 'Submit Report' is pressed and a confirmation is received. Deduct 1% collection allowance only if timely. ABT may require EFT if prior-year tax was $50,000 or more (s. 210.31). The legacy paper forms (rev. 12/03) predate the 60% surcharge.

Pipe tobaccoRoll-your-ownSmokelessWraps and leaf

Fla. Stat. ss. 210.55, 210.31; r. 61A-10.052, F.A.C. Source

Annual information report of sales of alcoholic beverages and tobacco products to Florida retailers

Form
Electronic report in DOR's Alcoholic Beverages and Tobacco Products reporting system (new system from 2026)
How often
Annual
Due
Due July 1 for the July 1 to June 30 period just ended; delinquent if not received by September 30
Where
https://floridarevenue.com/taxes/eservices/Pages/abtlogin.aspx

Every manufacturer, wholesaler or distributor that sells alcoholic beverages or tobacco products (the statute lists cigars) to a Florida retailer. Report lists each retailer's name, DBPR license or permit number, address, general item type and net monthly dollar sales. Must be filed electronically unless DOR grants an annual waiver. This is the main state filing for a cigar-only importer or wholesaler. DOR launched a new reporting system in 2026; reports submitted before July 1, 2026 are viewable in the old history section until September 30, 2026.

All products except vapor products, nicotine pouches

Fla. Stat. s. 212.133 Source

Sales and use tax return

Form
DOR sales and use tax return (form number not verified here)
How often
Monthly
Due
Per DOR assigned filing frequency (not researched in detail for this brief)
Where
https://floridarevenue.com/taxes/eservices/Pages/sutlogin.aspx

General sales tax; not tobacco specific. Frequency and due dates should be confirmed on DOR pages before use in a workflow.

All products

Fla. Stat. ch. 212 Source

Product listings and directories

Registries a product must be on before it can be sold.

Nicotine Dispensing Device (NDD) Directory of devices attractive to minors

Who files
US manufacturer, Manufacturer outside the US, Importer, Distributor or wholesaler, Retailer, Online or remote seller
Fee
None (no manufacturer certification or fee in the statute)
Deadline
Directory published January 28, 2025; initial removal deadline March 1, 2025; 60 days after each later addition. Nonresident NDD manufacturers must appoint a Florida agent for service of process (s. 569.346).

A prohibited list, not a certification registry. The Attorney General lists single-use or disposable e-cigarettes and devices using sealed prefilled disposable cartridges that have features significantly appealing to minors (bright colors, cartoon characters, food or candy resemblance, easy concealment). Open refillable systems are not covered. Manufacturers, dealers, wholesalers and distributors may not sell, ship or distribute a listed device in Florida for retail sale. Retailers and wholesalers have 60 days after a product is added to sell or remove it; after that it is contraband subject to seizure.

Vapor products

Fla. Stat. ss. 569.311, 569.312, 569.345, 569.346; ch. 2024-127 (CS/CS/HB 1007, 2024) Source

Product, flavor and marketing rules

Minimum age 21

Effective
October 1, 2021 (ch. 2021-14)

Unlawful to sell, deliver, barter, furnish or give tobacco products or nicotine products to anyone under 21 (military and scope-of-employment exceptions in definitions). Proof of age required unless the buyer appears 30 or older.

All products

Fla. Stat. ss. 569.101, 569.41, 569.007(4), 569.37(4) Source

Line of sight and vending machines

Effective
Current

Tobacco sales only under the direct control or line of sight of the dealer or employee; vending machines need an operational lockout device. These rules do NOT apply to cigars and pipe tobacco (s. 569.007(3)) or to establishments that bar persons under 21. Nicotine products may not be sold by self-service merchandising or open display accessible to customers (s. 569.37(2)).

All products except premium cigars, pipe tobacco

Fla. Stat. ss. 569.007(1)-(3), 569.37 Source

Wholesale sales only to permitted dealers

Effective
Current

A wholesale dealer or distributing agent as defined in s. 210.01 (cigarettes) or a distributor as defined in s. 210.25 (tobacco products other than cigars) may sell or deliver tobacco products only to dealers holding retail permits. The section does not expressly name cigar-only sellers. A retailer that buys tobacco products from an unlicensed distributor commits a first-degree misdemeanor (s. 210.65(2)).

Pipe tobaccoRoll-your-ownSmokelessWraps and leaf

Fla. Stat. ss. 569.007(5), 210.65(2) Source

Age sign

Effective
Current (ch. 2021-14)

Clear and conspicuous sign: 'THE SALE OF TOBACCO PRODUCTS TO PERSONS UNDER THE AGE OF 21 IS AGAINST FLORIDA LAW. PROOF OF AGE IS REQUIRED FOR PURCHASE.' (combined wording available for tobacco and nicotine), plus point-of-sale material at checkout. Failure to post is a second-degree misdemeanor.

All products

Fla. Stat. ss. 569.14, 569.43 Source

Free samples

Effective
Current

Chapter 569 prohibits gifts of sample tobacco products (s. 569.0075) and restricts gifts of sample nicotine products and devices (s. 569.38). Exact scope not reviewed; confirm before advising on sampling events.

All products

Fla. Stat. ss. 569.0075, 569.38 Source

Flavors and disposable vapes

Effective
Directory from January 28, 2025; enforcement from March 1, 2025

No statewide flavor ban was found. Disposable and prefilled-cartridge vapes listed on the Attorney General's NDD Directory may not be sold or shipped for retail sale in Florida.

Vapor products

Fla. Stat. ss. 569.311, 569.312 Source

Shipping to consumers

Rules for online and other remote sales delivered to consumers.

Shipping rule

Mail order, internet and remote sales of nicotine products to Florida consumers: seller must hold an RNPD or RTPD permit before accepting the order (whether seller is in or outside Florida); verify age 21 before first delivery with a signed certification under penalty of perjury checked against a commercial database or government ID copy; take payment by card or check in the buyer's name; phone the buyer after 5 p.m. to confirm before shipping; label packages 'Nicotine Products: Florida law prohibits shipping to individuals under 21 years of age'; use delivery requiring an adult 21+ signature, with photo ID if the recipient appears under 30. Knowing violation is a second-degree misdemeanor.

Vapor productsNicotine pouches

Fla. Stat. s. 569.45; ABT informational bulletin (Sept. 22, 2021) Source

Shipping rule

Internet sales: ABT's FAQ says a Florida tobacco permit allows internet sales (the question is framed around cigarettes), the dealer should post a copy of its permit or its permit number on its website, and all rules for sales at a Florida location also apply online. Chapter 569 has no tobacco-specific delivery sale statute like s. 569.45; age 21 still applies.

All products except vapor products, nicotine pouches

ABT FAQ Q11 (citing s. 569.003) Source

Shipping rule

Out-of-state shipments of taxable tobacco products to Florida consumers: consumers owe the 25% tax (and the 60% surcharge) on use or storage in Florida when the distributor has not paid it, except quantities under 1 pound per consumer. No statute requiring an out-of-state remote seller to collect it was found.

Pipe tobaccoRoll-your-ownSmokelessWraps and leaf

Fla. Stat. ss. 210.30(2), 210.276 Source

Local rules

Local rule

The minimum age for buying or possessing, and the regulation of the marketing, sale or delivery of, tobacco products is preempted to the state. Cities and counties cannot adopt their own tobacco sales, flavor, marketing or delivery rules.

Fla. Stat. s. 569.0025 (ch. 2021-14) Source

Local rule

Same preemption for nicotine products and vapes.

Fla. Stat. s. 569.315 (ch. 2021-14) Source

Local rule

No local tobacco excise taxes were found. County discretionary sales surtax applies to retail sales on top of the 6% state sales tax.

DOR sales tax page Source

Records and audits

Records

Distributors, other sellers to non-consumers, and retailers must keep complete and accurate records for each place of business, including itemized invoices of tobacco products held, purchased, made or brought in, purchaser names and addresses, and all papers on purchase, sale or disposition. Keep for at least 3 years. Paper or electronic records allowed.

Fla. Stat. s. 210.60 Source

Records

Every sale of tobacco products to anyone other than an ultimate consumer needs an itemized invoice showing seller name and address, purchaser name and address, date and all prices and discounts. Retailers must keep purchase invoices for 3 years.

Fla. Stat. s. 210.60; r. 61A-10.054, F.A.C. Source

Records

ABT agents may enter and inspect a distributor's premises, records and stock; refusal is grounds for license revocation. Retail permit holders consent to warrantless inspection.

Fla. Stat. ss. 210.60, 569.004, 569.33 Source

Records

Licensees and permit holders must keep an ABT online account and a current email address, which is ABT's primary means of contact.

Fla. Stat. ss. 210.32, 569.00256, 569.3156 (ch. 2024-178) Source

Where filers get caught in Florida

The problems we see most often, and the penalties behind them.

The report cigar wholesalers forget

Every manufacturer, wholesaler or distributor that sells cigars or other tobacco to a Florida retailer must file an annual information report with the Department of Revenue under s. 212.133. It is due July 1 and becomes delinquent after September 30, with a penalty of $1,000 for each month late, up to $10,000.

Outdated bond amount

Some ABT documents still list a $1,000 bond for tobacco products distributors. Since July 1, 2024 the statute sets the initial bond at $25,000, and ABT can raise it to your highest month of audited tax, penalties and interest.

Retail permit lapse on January 15

Each retail tobacco products dealer permit must be renewed by January 15 every year. Late renewals cost $5 per month, and selling without a permit can bring a fine of up to $500 plus administrative fines of up to $1,000 per violation.

Late monthly distributor reports

A late tobacco products report loses the 1% collection allowance and adds 12% annual interest and a 10% penalty. If ABT has to prepare the assessment because no report was filed, the penalty is 25%.

Blunt wraps versus whole leaf

ABT stopped taxing homogenized blunt wraps after a 2016 appeals court ruling. ABT's memo saying whole leaf wraps stay taxable was struck as an unadopted rule in 2018, and no court has settled whether whole leaf wraps are taxable. Get ABT's current position in writing before deciding how to report them.

Penalties

Penalty

Late tobacco products tax: interest at 12% a year from the 10th of the following month; penalty 10% of the deficiency; 50% of the entire tax for a false report with intent to evade; 25% penalty when ABT prepares the assessment because no report was filed (after a 20-day demand). The 1% collection allowance is lost if payment is late or the report incomplete.

Fla. Stat. s. 210.55(4)-(7) Source

Penalty

Failing to comply with part II of ch. 210 is a first-degree misdemeanor; a second conviction is a third-degree felony.

Fla. Stat. s. 210.65 Source

Penalty

Distributor license: $20 per month late renewal penalty; cancellation if not renewed within 60 days of June 30 expiration.

Fla. Stat. s. 210.51 Source

Penalty

Retail permits: $5 per month delinquent renewal fee; selling without a retail tobacco permit is a noncriminal violation with a fine up to $500; ABT may fine a dealer up to $1,000 per violation and suspend or revoke the permit.

Fla. Stat. ss. 569.003(1)(d), 569.005, 569.006, 569.35 Source

Penalty

Selling to persons under 21: second-degree misdemeanor; first-degree misdemeanor for a second violation within one year. Affirmative defense if ID was checked and the buyer misrepresented age.

Fla. Stat. s. 569.101 Source

Penalty

NDD Directory: knowingly selling, shipping or receiving listed devices is a first-degree misdemeanor; civil penalty up to $1,000 per device; manufacturers face $1,000 per day per device offered for sale.

Fla. Stat. ss. 569.311(11), 569.312 Source

Penalty

s. 212.133 information report: $1,000 for each month or part of a month after September 30 that the report is not filed, up to $10,000.

Fla. Stat. s. 212.133 Source

Recent changes

July 2026

DOR replaced its alcoholic beverage and tobacco sales reporting system (s. 212.133). Reports submitted before July 1, 2026 are viewable in the old history section until September 30, 2026.

Fla. Stat. s. 212.133; DOR eFile ABT page Source

Effective immediately per undated ABT announcement (file dated 2025)

ABT discontinued the cigar wholesaler permit; cigar distributors selling to licensed retailers no longer need it and existing holders need not renew.

ABT announcement 'Discontinuance of the Cigar Wholesaler Permit' Source

January 28, 2025 (publication); March 1, 2025 (enforcement)

Attorney General published the NDD Directory; retailers had until March 1, 2025 to remove listed products, and 60 days for each later addition.

Fla. Stat. s. 569.311; AG press release Jan. 28, 2025 Source

October 1, 2024

CS/CS/HB 1007 (ch. 2024-127) created the NDD Directory, the shipment ban on listed devices, contraband seizure, and the agent-for-service requirement for nonresident NDD manufacturers.

ch. 2024-127; Fla. Stat. ss. 569.311, 569.312, 569.345, 569.346 Source

July 1, 2024

CS/CS/HB 1335 (ch. 2024-178) raised the tobacco products distributor initial surety bond from $1,000 to $25,000 with semiannual review, and required all ABT licensees and permit holders to keep an online account and apply online.

ch. 2024-178; Fla. Stat. ss. 210.32, 210.40, 569.00256, 569.3156 Source

Not enacted

Pending proposals that did NOT pass: 2025 SB 928 and 2026 SB 980 / HB 843 ('Florida Age-Gate Act' on non-FDA-authorized disposable vapes) died in committee.

SB 928 (2025); SB 980 and HB 843 (2026) Source

Agencies and online portals

Keep a record of every Florida account and who controls it. Clients can track these in the portal.

Department of Business and Professional Regulation, Division of Alcoholic Beverages and Tobacco (ABT)

Handles
Issues tobacco products distributor licenses, retail tobacco products dealer permits and retail nicotine products dealer permits; collects the tobacco products tax and surcharge through monthly distributor reports; audits and enforces age 21 and retail rules.
Online
MyFloridaLicense.com online account (applications and renewals, required by s. 210.32 and s. 569.00256); ABT Electronic Data Submission (EDS) system for monthly reports: https://www.myfloridalicense.com/ABTEDS/Login.aspx

Source

Florida Department of Revenue (DOR)

Handles
Administers sales and use tax (6% state rate plus county surtax) and the annual s. 212.133 information report from manufacturers, wholesalers and distributors that sell alcoholic beverages or tobacco products (including cigars) to Florida retailers.
Online
eFile Alcoholic Beverages and Tobacco Products Reports (new system from July 2026): https://floridarevenue.com/taxes/eservices/Pages/abtlogin.aspx

Source

Office of the Attorney General (Department of Legal Affairs)

Handles
Maintains the Nicotine Dispensing Device (NDD) Directory of disposable and prefilled-cartridge vapes found attractive to minors, and enforces civil penalties for selling or shipping listed devices.
Online
NDD Directory spreadsheet at https://www.myfloridalegal.com/NDDDirectory; email NicotineDispensingDevices@myfloridalegal.com

Source

How HNM Compliance handles Florida

We track every Florida deadline your products trigger, prepare each filing from your data, send it for your approval and file it. Your footprint review confirms which of these apply to you before anything is scheduled. Every engagement is quoted in writing before work begins, and government fees, taxes and bonds are passed through at cost.

EssentialLicense and permit tracking, renewals prepared and filed, calendar, reminders and portal.
StandardEverything in Essential, plus the state's recurring tobacco, vapor or nicotine excise tax return. Includes up to 50 active SKUs per state.
PACT Act monthly reportingFor roll-your-own, smokeless, vapor and covered nicotine products shipped across state lines.
Product listing setupInitial vapor directory certification or California UTL submission, including SKUs added later.
Product listing maintenanceKeeps vapor directory and California UTL listings current, including annual recertifications.
Catch-up filingBack returns or reports owed before service began.
Agency notice handlingGathering records, correcting and resubmitting a filing.
New license or permit applicationState fees and bonds separate.

Request a quote for Florida

See all services · TTB permit applications and amendments: ask for a quote

Sources

Checked September 28, 2026. Rates, fees and deadlines change; we recheck them before scheduling your filings. This guide is general information, not legal or tax advice.

  1. Fla. Stat. ss. 210.25, 210.35, 210.40, 210.405, 210.45, 210.51; r. 61A-10.082, F.A.C.; ch. 2024-178 (HB 1335): www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=02
  2. Fla. Stat. ss. 569.002, 569.003; Form DBPR ABT-6028; ABT RTPD renewal notice: www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=05
  3. Fla. Stat. s. 569.32; ABT informational bulletin (Sept. 22, 2021); Form DBPR ABT-6028: www2.myfloridalicense.com/abt/informational_bulletins/RetailSalesofTob
  4. ABT announcement 'Discontinuance of the Cigar Wholesaler Permit'; Fla. Stat. ss. 210.25(12), 569.007(5): www2.myfloridalicense.com/abt/documents/CigarWholesalerAnnouncement202
  5. Fla. Stat. ss. 210.25(12), (14); 210.30: www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=02
  6. Fla. Stat. s. 210.276: www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=02
  7. Fla. Stat. ss. 210.25(12), 210.01(1): www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=02
  8. Fla. Stat. ss. 210.25, 569.31: www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=05
  9. Fla. Stat. ch. 212; DOR sales tax page: floridarevenue.com/taxes/taxesfees/Pages/sales_tax.aspx
  10. Fla. Stat. ss. 210.55, 210.31; r. 61A-10.052, F.A.C.: www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=02
  11. Fla. Stat. s. 212.133: floridarevenue.com/taxes/compliance/Pages/wholesale_reporting.aspx
  12. Fla. Stat. ss. 569.311, 569.312, 569.345, 569.346; ch. 2024-127 (CS/CS/HB 1007, 2024): www.myfloridalegal.com/NDD
  13. Fla. Stat. ss. 569.101, 569.41, 569.007(4), 569.37(4): www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=05
  14. Fla. Stat. ss. 569.007(1)-(3), 569.37: www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=05
  15. Fla. Stat. ss. 569.14, 569.43: www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=05
  16. Fla. Stat. ss. 569.0075, 569.38: www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=05
  17. Fla. Stat. s. 569.45; ABT informational bulletin (Sept. 22, 2021): www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=05
  18. ABT FAQ Q11 (citing s. 569.003): www2.myfloridalicense.com/abt/documents/abt_frequently_asked_questions
  19. Fla. Stat. s. 569.0025 (ch. 2021-14): www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=05
  20. Fla. Stat. s. 569.315 (ch. 2021-14): www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=05
  21. Fla. Stat. s. 210.60: www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=02
  22. Fla. Stat. ss. 210.32, 569.00256, 569.3156 (ch. 2024-178): www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=02
  23. Fla. Stat. s. 210.65: www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=02
  24. Fla. Stat. s. 210.51: www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=02
  25. Fla. Stat. ss. 569.003(1)(d), 569.005, 569.006, 569.35: www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=05
  26. Fla. Stat. ss. 569.311(11), 569.312: www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=05
  27. Fla. Stat. s. 212.133: www.flsenate.gov/Laws/Statutes/2026/212.133
  28. Fla. Stat. s. 212.133; DOR eFile ABT page: floridarevenue.com/taxes/eservices/Pages/abtlogin.aspx
  29. Fla. Stat. s. 569.311; AG press release Jan. 28, 2025: www.myfloridalegal.com/newsrelease/florida-attorney-generals-office-la
  30. ch. 2024-127; Fla. Stat. ss. 569.311, 569.312, 569.345, 569.346: www.flsenate.gov/Committees/billsummaries/2024/html/1007
  31. ch. 2024-178; Fla. Stat. ss. 210.32, 210.40, 569.00256, 569.3156: www.flsenate.gov/Session/Bill/2024/1335/Analyses/h1335z1.RRS.PDF
  32. SB 928 (2025); SB 980 and HB 843 (2026): www.flsenate.gov/Session/Bill/2026/980/?StartTab=Analyses

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