In Florida, recent legislation seeks to define e-cigarettes as tobacco products and also restrict flavored vape products to be sold at 18 and over stores.   Although some reports have determined that e-cigs and vapes are much safer than traditional cigarettes, the potential harmful effects seem to have motivated the restrictive lawmaking.  Surprisingly, the new law’s…

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In 2012, the well-known Micjo decision came down from one of Florida’s appellate courts. In Micjo, the court ruled that Florida’s other tobacco products tax (“OTP”) should only apply to the tobacco product itself and not on other charges such as shipping and federal excise tax.  Squarely against that ruling Florida’s Department of Business and…

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For several years, I have been heavily involved with wholesale tobacco tax throughout the country. On April 6, 2016, the 1stDCA spoke loud and clear by determining that a blunt wrap or cigar wrap (a “Wrap”) product is not subject to Florida tax. This is a giant step towards putting an end towards at least…

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Despite the well-known and proven ideology that the legislature holds the power to declare taxability of particular items, the Colorado Department of Revenue (“CDOR”) and Florida Department of Revenue (“FDOR”) went above and beyond their own reach in attempting to broaden the taxability of tobacco products, specifically blunt wraps. The Florida appellate court, for example,…

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Over the past few years, several states have begun legalizing marijuana. Normally, the citizens of these states vote on a ballot measure, notably to add the legalization of marijuana as a state constitutional amendment. For instance, Colorado has legalized recreational and medical marijuana. Based on this legalization, Colorado has various sales taxes and excise taxes…

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There are constantly  new refund opportunities for tobacco wholesalers or distributors. Armed with a successful refund theory that got taxpayers back tens of millions in New York, we are eager to get money back in other states as well. The theory used in New York was a simple one. In most states, such as New…

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Proposition 1 was turned down on the October ballot for the city of Unalaska, Alaska. Voter’s had to decide whether to increase the sales tax on marijuana, alcohol, and tobacco by three percent, effectively doubling the tax. There are several other cities in Alaska that had a sales tax increase on alcohol, tobacco, and marijuana…

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