Florida Appeals Court: Tobacco Is Taxed On Actual Wholesale Price

LAKELAND, Fla. – Florida’s tobacco excise tax is applicable against only the actual wholesale price of the product and not against any intervening costs that increase the price, a Florida appeals court ruled Feb. 1 in what it called a case of first impression (Micjo Inc. v. Department of Business and Professional Regulation, Division of Alcoholic Beverages and Tobacco, No. 2D11-254, Fla. App., 2nd Dist.; 2012 Fla. App. LEXIS 1322).

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