Florida Senate - 2016 SENATOR AMENDMENT
Bill No. CS/HB 1187, 1st Eng.
Ì841178?Î841178
LEGISLATIVE ACTION
Senate . House
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Floor: WD .
03/11/2016 02:26 PM .
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Senator Evers moved the following:
1 Senate Amendment (with title amendment)
2
3 Before line 143
4 insert:
5 Section 1. Subsection (1), paragraph (a) of subsection (3),
6 and subsection (4) of section 210.1801, Florida Statutes, are
7 amended to read:
8 210.1801 Exempt cigarettes for members of recognized Indian
9 tribes.—
10 (1) Notwithstanding any provision of this chapter to the
11 contrary, a member of an Indian tribe recognized in this state
12 who purchases cigarettes on an Indian reservation for his or her
13 own use is exempt from paying a cigarette tax and surcharge.
14 However, such member purchasing cigarettes outside of an Indian
15 reservation or a nontribal member purchasing cigarettes on an
16 Indian reservation is not exempt from paying the cigarette tax
17 or surcharge when purchasing cigarettes within this state,
18 unless the nontribal member purchases cigarettes on an Indian
19 reservation as set forth in paragraph (3)(a). Accordingly, the
20 tax and surcharge shall apply to all cigarettes sold on an
21 Indian reservation to a nontribal member, and evidence of such
22 tax or surcharge shall be by means of an affixed cigarette tax
23 and surcharge stamp.
24 (3) Indian-tax-and-surcharge-exemption coupons shall be
25 provided to the recognized governing body of each Indian tribe
26 to ensure that each Indian tribe can obtain cigarettes that are
27 exempt from the tax and surcharge which are for the use of the
28 tribe or its members. The Indian-tax-and-surcharge-exemption
29 coupons shall be provided to the Indian tribes quarterly. It is
30 intended that each Indian tribe will distribute the Indian-tax
31 and-surcharge-exemption coupons to reservation cigarette sellers
32 on such tribe’s reservation. Only Indian tribes or reservation
33 cigarette sellers on their reservations may redeem such Indian
34 tax-and-surcharge-exemption coupons pursuant to this section.
35 (a) The number of Indian-tax-and-surcharge-exemption
36 coupons to be given to the recognized governing body of each
37 Indian tribe shall be based upon the probable demand of the
38 tribal members on the tribe’s reservation plus the number needed
39 for official tribal use. The annual total number of Indian-tax
40 and-surcharge-exemption coupons to be given to the recognized
41 governing body of each Indian tribe shall be calculated by
42 multiplying the number of members of the tribe times five packs
43 of cigarettes times 365. If, based on probable demand, the
44 number of Indian-tax-and-surcharge-exemption coupons given to
45 the governing body of a recognized Indian tribe exceeds the
46 actual demand of the tribal members plus the number needed for
47 official tribal use, the tribe may use the excess coupons to
48 sell tax-and-surcharge-free cigarettes to nontribal members on
49 the reservation.
50 (4)(a) An Indian tribe may purchase cigarettes for its own
51 official use from a wholesale dealer without payment of the
52 cigarette tax and surcharge to the extent that the Indian tribe
53 provides the wholesale dealer with Indian-tax-and-surcharge
54 exemption coupons entitling the Indian tribe to purchase such
55 quantities of cigarettes as allowed by each Indian-tax-and
56 surcharge-exemption coupon without paying the cigarette tax and
57 surcharge.
58 (b) A tribal member may purchase cigarettes for his or her
59 own use without payment of the cigarette tax and surcharge if
60 the tribal member makes such purchase on a qualified
61 reservation.
62 (c) A nontribal member may purchase cigarettes for his or
63 her own use without payment of the cigarette tax and surcharge
64 if the nontribal member makes the purchase on an Indian
65 reservation as set forth in paragraph (3)(a).
66 (d)(c) A reservation cigarette seller may purchase
67 cigarettes for resale without payment of the cigarette tax from
68 a wholesale dealer licensed pursuant to this chapter:
69 1. If the reservation cigarette seller brings the
70 cigarettes or causes them to be delivered onto a qualified
71 reservation for resale on the reservation;
72 2. To the extent that the reservation cigarette seller
73 provides the wholesale dealer with Indian-tax-and-surcharge
74 exemption coupons entitling the reservation cigarette seller to
75 purchase such quantities of cigarettes as allowed on each
76 Indian-tax-and-surcharge-exemption coupon without paying the
77 cigarette tax and surcharge; and
78 3. If the cigarettes are affixed with a cigarette tax and
79 surcharge stamp.
80 (e)(d) A wholesale dealer may not collect the cigarette tax
81 and surcharge from any purchaser if the purchaser gives the
82 dealer Indian-tax-and-surcharge-exemption coupons that entitle
83 the purchaser to purchase such quantities of cigarettes as
84 allowed on each such Indian-tax-and-surcharge-exemption coupon
85 without paying the cigarette tax and surcharge.
86
87 ================= T I T L E A M E N D M E N T ================
88 And the title is amended as follows:
89 Delete line 3
90 and insert:
91 Professional Regulation; amending s. 210.1801, F.S.;
92 authorizing an Indian tribe to use certain excess
93 Indian-tax-and-surcharge-exemption coupons for sales
94 on the tribe’s reservation to nontribal members under
95 certain circumstances; amending s. 326.004, F.S.;