Division of Administrative Hearings, Florida
Filed: Jul. 24, 2014
The issue in this case is whether Petitioner, a licensed distributor of tobacco products, was required to pay an excise tax and surcharge, which the state levies on specified tobacco products, when it regularly brought into Florida shipments of a tobacco-containing product marketed as a cigar wrapper and known as a "blunt wrap."Petitioner was not required to pay the state excise tax and surcharge on specified tobacco products when it regularly purchased cases of a tobacco-containing cigar wrapper known as a "blunt wrap."
