(818) 345 - 2226
A Cigarette Distributing Agent (CDA), as defined in F.S. 210.01, is an entity located in this state who acts as an agent for another entity outside or inside the state by receiving cigarettes in interstate or intrastate commerce, storing the cigarettes, and then delivering the cigarettes to wholesale dealers and other distributing agents inside or outside this state. A CDA acts as the middleman between the manufacturer and wholesaler, delivering unstamped cigarettes for the manufacturer to the wholesaler. The CDA does not hold ownership of the cigarettes in inventory.
A Cigarette Wholesale Distributor (CWD), as defined in F.S. 210.01, is any person who sells cigarettes to retail dealers or other persons for purposes of resale only, or any person who operates more than one cigarette vending machine located in more than one place of business. A CWD then purchases the cigarettes from the manufacturer through the CDA and holds ownership of the cigarettes. The CWD, however, cannot transport unstamped cigarettes but must place cigarette tax indicia (stamp) on each package of unstamped cigarettes prior to selling the cigarettes at the wholesale level.
