Fla. Appeals Court Blunts Cigar Wrap Tax Rule

Law360 (November 6, 2018, 8:17 PM EST) -- A Florida appeals court ruled Tuesday that a state agency’s memorandum outlining the taxation of whole leaf cigar wraps constituted an unenforceable rule, overturning an administrative law judge’s ruling.

Florida’s Department of Business and Professional Regulation published a memo in April 2016 saying that it would no longer assess excise taxes or surcharges on wraps made from a combination of tobacco, wood pulp and other products, but would continue to levy taxes on other whole leaf, non-homogenized wraps used to make homemade cigars, Florida’s First District Court of Appeal said.

Grabba-Leaf LLC challenged the policy, arguing that the department could not assess...

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