Cigarettes Exporter Bond - Statewide in Florida

Brief Summary

Nobody publishes a fixed number for this one because the statute does not set one. Fla. Admin. Code 61A-10.081 requires an exporter permit applicant to complete DBPR form ABT-6032, the division's surety bond form, and F.S. 210.08 sets the amount at 110 percent of the estimated tax liability for 30 days, but not less than $2,000. For an exporter moving tax exempt cigarettes through Florida for delivery beyond the state, the estimated liability drives the calculation, so the $2,000 floor is often the operative figure. Get the division's number before shopping a quote.

A Florida cigarette exporter is a person who transports tax exempt cigarettes into this state under bond for delivery beyond the borders of this state. The permit is issued by the Division of Alcoholic Beverages and Tobacco on application form DBPR ABT-6024 with a $100 fee, and the application rule requires completion of DBPR form ABT-6032, the division's surety bond form. The bond amount under F.S. 210.08 is 110 percent of estimated 30 day tax liability, not less than $2,000.

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How to Apply for a Cigarettes Exporter Bond:

• Confirm the amount with the division, since F.S. 210.08 sets it at 110 percent of estimated 30 day tax liability with a $2,000 minimum rather than a fixed figure
• Complete DBPR form ABT-6032, the Division of Alcoholic Beverages and Tobacco Surety Bond Form, as required by rule 61A-10.081
• Consider the statutory alternatives, since a certificate of deposit or irrevocable letter of credit acceptable to the division may be filed in place of a bond
• Submit application form DBPR ABT-6024, Application for Wholesale Cigarette Permit, with the $100 fee
• Provide fingerprints for the applicant and anyone interested directly or indirectly in the business
• Provide a sketch of the premises and documentation of the right of occupancy for any in state location
• File a separate application for each in state business location
• Renew on or before July 1 at $100, since permits run only until the July 1 following issuance
• Avoid a lapse, since a delinquent renewal costs $20 for each month or part of a month and the permit is cancelled if not renewed within 60 days of expiration

Detailed Information About the Florida Cigarettes Exporter Bond:

The amount is a formula, not a figure

F.S. 210.08 requires each dealer, agent or distributing agent to file with the division a surety bond, certificate of deposit or irrevocable letter of credit acceptable to the division, in an amount equal to 110 percent of the estimated tax liability for 30 days, but not less than $2,000. That is the only bond amount rule in the cigarette tax chapter, and it is a calculation rather than a published tier. Two consequences follow. A low volume filer lands on the $2,000 minimum. And you can satisfy it with a certificate of deposit or an irrevocable letter of credit instead of a bond if you would rather commit collateral.

The exporter permit itself carries no separate statutory dollar amount. The requirement comes through the application rule, 61A-10.081, which lists completion of form DBPR ABT-6032, the Division of Alcoholic Beverages and Tobacco Surety Bond Form, among the items an applicant for a wholesale dealer, exporter or cigarette distributing agent permit must submit.

Who this permit is for

F.S. 210.01(17) defines an exporter as a person who transports tax exempt cigarettes into this state under bond for delivery beyond the borders of this state. If you are stamping and selling into Florida, you are a wholesale dealer or agent, not an exporter, and your bond calculation follows your actual tax liability rather than the minimum.

Permit mechanics

Application is on DBPR form ABT-6024, Application for Wholesale Cigarette Permit, with a $100 fee. Fingerprints are required for the applicant and any person interested directly or indirectly with the applicant in the business. An in state location needs a sketch of the premises and documentation of the right of occupancy, and a separate application is filed for each in state business location. A permit cannot be transferred to a new owner.

The July 1 clock

Under F.S. 210.15 all permits of distributing agents, wholesale dealers or exporters remain in force until July 1 following their issuance, and renewal applications are due on or before July 1 at an annual cost of $100. The rule adds a delinquency penalty of $20 for each month or part of a month, and cancellation of the permit if it is not renewed within 60 days of expiration. Initial temporary permits are available for up to 90 days, extendable another 90 days, at a $100 fee.

What can cost you the permit

F.S. 210.15 allows refusal or revocation where the applicant or its officers owe $500 or more in delinquent cigarette taxes, had a prior permit revoked within 2 years, were convicted of selling counterfeit or stolen cigarettes, were convicted of a felony or of cigarette law violations within 5 years, violated the federal cigarette import law at 19 U.S.C. 1681a, or imported cigarettes that do not comply with the Federal Cigarette Labeling and Advertising Act. None of that is covered by the bond, and the bond does not cure it.

Eligibility and Requirements for a Florida Cigarettes Exporter Bond:

• Bond, certificate of deposit or irrevocable letter of credit acceptable to the division
• Amount equal to 110 percent of estimated tax liability for 30 days, never less than $2,000
• Filed with the Division of Alcoholic Beverages and Tobacco on form ABT-6032
• Business name on the bond matching the permit application exactly
• A surety acceptable to the division, with the surety agent's power of attorney where the division requires it
• Financial review of the applicant, since the required amount tracks estimated tax liability

Florida Cigarettes Exporter Bond FAQs:

Official and Additional Resources for the Florida Cigarettes Exporter Bond: