Senate Bill sb2192

    Florida Senate - 2003                                  SB 2192

    By Senators Dockery, Lynn and Jones





    15-987B-03

  1                      A bill to be entitled

  2         An act relating to stamping of cigarettes in

  3         interstate commerce; amending s. 210.06, F.S.;

  4         requiring a person who transports or causes to

  5         be transported from this state cigarettes for

  6         sale in another state to affix to the

  7         cigarettes stamps required by the other state

  8         or to pay certain excise taxes; providing

  9         exceptions; requiring a report to the Division

10         of Alcoholic Beverages and Tobacco of the

11         Department of Business and Professional

12         Regulation; providing for rulemaking; providing

13         an effective date.

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15  Be It Enacted by the Legislature of the State of Florida:

16  

17         Section 1.  Subsections (5), (6), (7), and (8) are

18  added to section 210.06, Florida Statutes, to read:

19         210.06  Affixation of stamps; presumption.--

20         (5)  A person may not transport or cause to be

21  transported from this state cigarettes for sale in another

22  state without first affixing to the cigarettes the stamp

23  required by the state in which the cigarettes are to be sold

24  or paying any other excise tax on the cigarettes which is

25  imposed by the state in which the cigarettes are to be sold.

26         (6)  A person may not affix to cigarettes the stamp

27  required by another state or pay any other excise tax on the

28  cigarettes which is imposed by another state if the other

29  state prohibits stamps from being affixed to the cigarettes,

30  prohibits the payment of any other excise tax on the

31  cigarettes, or prohibits the sale of the cigarettes.

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CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 2003                                  SB 2192
    15-987B-03




 1         (7)  No later than the 10th day of each month, a person

 2  who has transported or caused to be transported from this

 3  state cigarettes for sale in another state shall submit to the

 4  division a report that identifies the quantity of each brand

 5  style of the cigarettes which has been transported or caused

 6  to be transported in the preceding calendar month and the name

 7  and address of each recipient of the cigarettes.

 8         (8)  The division shall adopt rules necessary to

 9  administer subsections (5), (6), and (7).

10         Section 2.  This act shall take effect upon becoming a

11  law.

12  

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14                          SENATE SUMMARY

15    Requires a person who transports or causes to be
      transported from this state cigarettes for sale in
16    another state to affix to the cigarettes stamps required
      by the other state or to pay certain excise taxes.
17    Provides an exception to the requirement if the other
      state prohibits such stamps from being affixed, prohibits
18    the payment of any other excise tax on the cigarettes, or
      prohibits the sale of the cigarettes. Requires a person
19    who has transported or caused to be transported from this
      state cigarettes for sale in another state to submit a
20    monthly report to the Division of Alcoholic Beverages and
      Tobacco of the Department of Business and Professional
21    Regulation. Providing for rulemaking by the division.

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CODING: Words stricken are deletions; words underlined are additions.