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Florida Statute 212.054 Discretionary sales surtax Florida Administrative Code Rule 12A-15.003 on Discretionary Sales Surtax FL Sales Tax: $5,000 surtax cap on bulk sales, published July 4, 2018, by James Sutton, CPA, Esq

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A federal law in 2019 raised the minimum age to buy tobacco to 21 nationwide

[66] Ibid., 97

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