Here's where distributors get tripped up. The tax is on the wholesale price, but what does that mean exactly? Is it the price you paid to the manufacturer? The price you charge retailers? The Florida statute defines "wholesale price" as the price for which a manufacturer sells a vapor product to a distributor. That's your cost, not your selling price.

But there are nuances. Shipping charges? Discounts? Promotions? The DOR's guidance gets into these details. If you're unsure, call them—they're actually helpful. Or check the FAQ on their site. Getting this wrong means overpaying or underpaying, and neither is fun.