Florida Statutes Title XIV. Taxation and Finance § 210.25. Definitions

(1) “Affiliate” means a manufacturer or other person that directly or indirectly, through one or more intermediaries, controls or is controlled by a distributor or that is under common control with a distributor.

(2) “Business” means any trade, occupation, activity, or enterprise engaged in for the purpose of selling or distributing tobacco products in this state.

(3) “Consumer” means any person who has title to or possession of tobacco products in storage for use or other consumption in this state.

(4) “Division” means the Division of Alcoholic Beverages and Tobacco of the Department of Business and Professional Regulation.

(5) “Distributor” means:

(6) “Manufacturer” means any person who manufactures and sells tobacco products.

(7) “Place of business” means any place where tobacco products are sold, manufactured, stored or kept for the purpose of sale or consumption, including any vessel, vehicle, airplane, train, or vending machine.

(8) “Retail outlet” means each place of business from which tobacco products are sold to consumers.

(9) “Retailer” means any person engaged in the business of selling tobacco products to ultimate consumers.

(10) “Sale” means any transfer, exchange, or barter for a consideration. The term “sale” includes a gift by a person engaged in the business of selling tobacco products for advertising or as a means of evading this part or for any other purpose.

(11) “Storage” means any keeping or retention of tobacco products for use or consumption in this state.

(12) “Tobacco products” means loose tobacco suitable for smoking; snuff; snuff flour; cavendish; plug and twist tobacco; fine cuts and other chewing tobaccos; shorts; refuse scraps; clippings, cuttings, and sweepings of tobacco, and other kinds and forms of tobacco prepared in such manner as to be suitable for chewing; but “tobacco products” does not include cigarettes, as defined by s. 210.01(1), or cigars.

(13) “Use” means the exercise of any right or power incidental to the ownership of tobacco products.

(14) “Wholesale sales price” means the sum of: