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...

Stay ahead of the curve

In the legal profession, information is the key to success. You have to know what’s happening with clients, competitors, practice areas, and industries. Law360 provides the intelligence you need to remain an expert and beat the competition.

  • Access to case data within articles (numbers, filings, courts, nature of suit, and more.)
  • Access to attached documents such as briefs, petitions, complaints, decisions, motions, etc.
  • Create custom alerts for specific article and case topics and so much more!


Attached Documents

Related Sections

Government Agencies

Hello! I'm Law360's automated support bot.

How can I help you today?

For example, you can type:
  • I forgot my password
  • I took a free trial but didn't get a verification email
  • How do I sign up for a newsletter?
Ask a question!