Senate Bill sb2192c1

    Florida Senate - 2003                           CS for SB 2192

    By the Committee on Finance and Taxation; and Senators
    Dockery, Lynn and Jones




    314-2338-03

  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 wholesale dealer or distributing

  5         agent who transports or causes to be

  6         transported from this state cigarettes for sale

  7         in another state to affix to the cigarettes

  8         stamps required by the other state or to pay

  9         certain excise taxes; requiring a report to the

10         Division of Alcoholic Beverages and Tobacco of

11         the 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:

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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 wholesale dealer or distributing agent may not

21  transport or cause to be transported from this state

22  cigarettes for sale in another state without first affixing to

23  the cigarettes the stamp required by the state in which the

24  cigarettes are to be sold or paying any other excise tax on

25  the cigarettes which is imposed by the state in which the

26  cigarettes are to be sold.

27         (6)  A wholesale dealer or distributing agent may not

28  affix to cigarettes the stamp required by another state or pay

29  any other excise tax on the cigarettes which is imposed by

30  another state if the other state prohibits stamps from being

31  affixed to the cigarettes, prohibits the payment of any other

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






    Florida Senate - 2003                           CS for SB 2192
    314-2338-03




 1  excise tax on the cigarettes, or prohibits the sale of the

 2  cigarettes.

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

 4  wholesale dealer or distributing agent who has transported or

 5  caused to be transported from this state cigarettes for sale

 6  in another state shall submit to the division a report that

 7  identifies the quantity of each brand style of the cigarettes

 8  which has been transported or caused to be transported in the

 9  preceding calendar month and the name and address of each

10  recipient of the cigarettes.

11         (8)  The division shall adopt rules necessary to

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

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

14  law.

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16          STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
                       COMMITTEE SUBSTITUTE FOR
17                             SB 2192

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19  The committee substitute changes the word "person" to
    "wholesale dealer or distributing agent."
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CODING: Words stricken are deletions; words underlined are additions.