HB 523

1	A bill to be entitled
2	An act relating to the tax on tobacco products; amending
3	s. 210.25, F.S.; revising definitions; amending s. 210.30,
4	F.S.; providing a separate rate for taxing moist snuff;
5	amending s. 951.22, F.S.; conforming a cross-reference;
6	providing an effective date.
7
8	Be It Enacted by the Legislature of the State of Florida:
9
10	Section 1.  Section 210.25, Florida Statutes, is amended to
11	read:
12	210.25  Definitions.--As used in this part:
13	(1)  "Business" means any trade, occupation, activity, or
14	enterprise engaged in for the purpose of selling or distributing
15	tobacco products in this state.
16	(2)  "Consumer" means any person who has title to or
17	possession of tobacco products in storage for use or other
18	consumption in this state.
19	(3)  "Division" means the Division of Alcoholic Beverages
20	and Tobacco of the Department of Business and Professional
21	Regulation.
22	(4)  "Distributor" means:
23	(a)  Any person engaged in the business of selling tobacco
24	products in this state who brings, or causes to be brought, into
25	this state from outside the state any tobacco products for sale;
26	(b)  Any person who makes, manufactures, or fabricates
27	tobacco products in this state for sale in this state; or
28	(c)  Any person engaged in the business of selling tobacco
29	outside this state who ships or transports tobacco products to
30	retailers in this state to be sold by those retailers.
31	(5)  "Manufacturer" means any person who manufactures and
32	sells tobacco products.
33	(6)  "Moist snuff" means any finely cut, ground, or
34	powdered tobacco that is not intended to be smoked but does not
35	include any finely cut, ground, or powdered tobacco that is
36	intended to be placed in the nasal cavity.
37	(7)(6)  "Place of business" means any place where tobacco
38	products are sold, manufactured, stored or kept for the purpose
39	of sale or consumption, including any vessel, vehicle, airplane,
40	train, or vending machine.
41	(8)(7)  "Retail outlet" means each place of business from
42	which tobacco products are sold to consumers.
43	(9)(8)  "Retailer" means any person engaged in the business
44	of selling tobacco products to ultimate consumers.
45	(10)(9)  "Sale" means any transfer, exchange, or barter for
46	a consideration. The term "sale" includes a gift by a person
47	engaged in the business of selling tobacco products for
48	advertising or as a means of evading this part or for any other
49	purpose.
50	(11)(10)  "Storage" means any keeping or retention of
51	tobacco products for use or consumption in this state.
52	(12)(11)  "Tobacco products" means loose tobacco suitable
53	for smoking; snuff; snuff flour; cavendish; plug and twist
54	tobacco; fine cuts and other chewing tobaccos; shorts; refuse
55	scraps; clippings, cuttings, and sweepings of tobacco, and other
56	kinds and forms of tobacco prepared in such manner as to be
57	suitable for chewing; but "tobacco products" does not include
58	cigarettes, as defined by s. 210.01(1), or cigars.
59	(13)(12)  "Use" means the exercise of any right or power
60	incidental to the ownership of tobacco products.
61	(14)(13)  "Wholesale sales price" means the established
62	price for which a manufacturer sells a tobacco product to a
63	distributor, exclusive of any diminution by volume or other
64	discounts.
65	Section 2.  Section 210.30, Florida Statutes, is amended to
66	read:
67	210.30  Tax on tobacco products; exemptions.--
68	(1)  A tax is hereby imposed upon all tobacco products in
69	this state and upon any person engaged in business as a
70	distributor thereof at the following rates:
71	(a)  On each can or package of moist snuff, at the rate of
72	44 cents per ounce, plus a proportionate tax at the same rate on
73	all fractional parts of an ounce, of moist snuff, provided that
74	cans or packages of moist snuff with a net weight of less than
75	1.2 ounces shall be taxed at the equivalent rate of cans or
76	packages of moist snuff weighing 1.2 ounces. The tax shall be
77	computed on the net weight as listed by the manufacturer.
78	(b)  On all tobacco products other than moist snuff, at the
79	rate of 25 percent of the wholesale sales price of such tobacco
80	products.
81	(2)  Such tax shall be imposed at the time the distributor:
82	(a)  Brings or causes to be brought into this state from
83	without the state tobacco products for sale;
84	(b)  Makes, manufactures, or fabricates tobacco products in
85	this state for sale in this state; or
86	(c)  Ships or transports tobacco products to retailers in
87	this state, to be sold by those retailers.
88	(3)(2)  A tax is hereby imposed upon the use or storage by
89	consumers of tobacco products in this state and upon such
90	consumers at the following rates:
91	(a)  On each can or package of moist snuff, at the rate of
92	44 cents per ounce, plus a proportionate tax at the same rate on
93	all fractional parts of an ounce, of moist snuff, provided that
94	cans or packages of moist snuff with a net weight of less than
95	1.2 ounces shall be taxed at the equivalent rate of cans or
96	packages of moist snuff weighing 1.2 ounces. The tax shall be
97	computed on the net weight as listed by the manufacturer.
98	(b)  On all tobacco products other than moist snuff, at the
99	rate of 25 percent of the cost of such tobacco products.
100
101	The tax imposed by this subsection shall not apply if the tax
102	imposed by subsection (1) on such tobacco products has been
103	paid. This tax shall not apply to the use or storage of tobacco
104	products in quantities of less than 1 pound in the possession of
105	any one consumer.
106	(4)(3)  Any tobacco product with respect to which a tax has
107	once been imposed under this part shall not again be subject to
108	tax under this part.
109	(5)(4)  No tax shall be imposed by this part upon tobacco
110	products not within the taxing power of the state under the
111	Commerce Clause of the United States Constitution.
112	(6)(5)  The exemptions provided for cigarettes under s.
113	210.04(4) shall also apply to tobacco products under this part.
114	Section 3.  Subsection (1) of section 951.22, Florida
115	Statutes, is amended to read:
116	951.22  County detention facilities; contraband articles.--
117	(1)  It is unlawful, except through regular channels as
118	duly authorized by the sheriff or officer in charge, to
119	introduce into or possess upon the grounds of any county
120	detention facility as defined in s. 951.23 or to give to or
121	receive from any inmate of any such facility wherever said
122	inmate is located at the time or to take or to attempt to take
123	or send therefrom any of the following articles which are hereby
124	declared to be contraband for the purposes of this act, to wit:
125	Any written or recorded communication; any currency or coin; any
126	article of food or clothing; any tobacco products as defined in
127	s. 210.25(12)(11); any cigarette as defined in s. 210.01(1); any
128	cigar; any intoxicating beverage or beverage which causes or may
129	cause an intoxicating effect; any narcotic, hypnotic, or
130	excitative drug or drug of any kind or nature, including nasal
131	inhalators, sleeping pills, barbiturates, and controlled
132	substances as defined in s. 893.02(4); any firearm or any
133	instrumentality customarily used or which is intended to be used
134	as a dangerous weapon; and any instrumentality of any nature
135	that may be or is intended to be used as an aid in effecting or
136	attempting to effect an escape from a county facility.
137	Section 4.  This act shall take effect July 1, 2007.

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