Brandy's Products, Inc. v. Department of Business & Professional Regulation

In this administrative appeal, Appellant contends that the final order issued by Appellee (the agency) erroneously determined that the cigar wraps — or) as they are colloquially known, “blunt wraps”— distributed by Appellant constitute “loose tobacco suitable for smoking” under the definition of “tobacco products” in section 210.25(11), Florida Statutes. We agree. Accordingly, we reverse the final order.

In March 2013, the agency notified Appellant that it owed almost $72,000 in taxes, surcharges, penalties, and interest (the assessment) on the blunt wraps it distributed to Florida retailers…