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A bill to be entitled

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An act relating to the taxation of moist smokeless tobacco

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products; amending s. 210.25, F.S.; defining the term

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"moist snuff"; revising the definition of the term

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"tobacco products" to include dry snuff; amending s.

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210.30, F.S.; providing for a tax upon the distribution of

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moist snuff at a specified rate per ounce; requiring that

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such tax be computed based on the net weight as listed by

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the manufacturer; providing for a tax upon the use or

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storage by consumers of moist snuff at a specified rate

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per ounce; requiring that such tax be computed based on

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the net weight as listed by the manufacturer; providing

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exemptions from the imposition of such tax on the use or

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storage of moist snuff by consumers; amending s. 951.22,

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F.S.; revising a cross-reference to conform; providing an

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effective date.

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     WHEREAS, the Legislature finds that the current method of

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taxation of moist smokeless tobacco products is in need of reform

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and that this legislation fulfills important state interests by

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reforming relevant tax laws to provide a fair, efficient, and

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uniform method for taxing such products sold in this state, and

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     WHEREAS, this legislation is essential to stabilizing this

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state's moist smokeless tobacco tax receipts by embracing a

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neutral tax policy that ensures all similar products are subject

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to the same amount of tax regardless of which brand a consumer

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selects, and

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     WHEREAS, this legislation simplifies an extremely

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complicated state tax and is consistent with other methods of

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taxation in this state regarding similar products, NOW,

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THEREFORE,

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

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     Section 1.  Subsections (6) through (13) of section 210.25,

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Florida Statutes, are renumbered as subsections (7) through (14),

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respectively, present subsection (11) is amended, and a new

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subsection (6) is added to that section, to read:

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     210.25  Definitions.--As used in this part:

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     (6) "Moist snuff" means any finely cut, ground, or powdered

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tobacco that is not intended to be smoked, but does not include

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any finely cut, ground, or powdered tobacco that is intended to

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be placed in the nasal cavity.

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     (12)(11) "Tobacco products" means loose tobacco suitable

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for smoking; dry snuff; snuff flour; cavendish; plug and twist

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tobacco; fine cuts and other chewing tobaccos; shorts; refuse

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scraps; clippings, cuttings, and sweepings of tobacco, and other

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kinds and forms of tobacco prepared in such manner as to be

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suitable for chewing; but "tobacco products" does not include

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cigarettes, as defined by s. 210.01(1), or cigars.

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     Section 2.  Subsections (1) and (2) of section 210.30,

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Florida Statutes, are amended to read:

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     210.30  Tax on tobacco products; exemptions.--

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     (1)(a) A tax is hereby imposed upon all tobacco products in

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this state and upon any person engaged in business as a

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distributor thereof at the following rates:

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     1. Upon moist snuff, at the rate of [ ] cents per ounce of

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moist snuff, with a proportionate tax at the same rate on all

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fractions of an ounce thereof. Such tax shall be computed based

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on the net weight as listed by the manufacturer.

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     2. Upon tobacco products other than moist snuff, at the

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rate of 25 percent of the wholesale sales price of such tobacco

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products.

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     (b) The tax on tobacco products Such tax shall be imposed

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at the time the distributor:

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     1.(a) Brings or causes to be brought into this state from

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without the state tobacco products for sale;

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     2.(b) Makes, manufactures, or fabricates tobacco products

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in this state for sale in this state; or

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     3.(c) Ships or transports tobacco products to retailers in

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this state, to be sold by those retailers.

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     (2)(a) A tax is hereby imposed upon the use or storage by

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consumers of tobacco products in this state and upon such

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consumers at the following rates:

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     1. Upon moist snuff, at the rate of [ ] cents per ounce of

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moist snuff, with a proportionate tax at the same rate on all

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fractions of an ounce thereof. Such tax shall be computed based

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on the net weight as listed by the manufacturer.

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     2. Upon tobacco products other than moist snuff, at the

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rate of 25 percent of the cost of such tobacco products.

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     (b) The tax imposed by this subsection does shall not apply

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if the tax imposed by subsection (1) on such tobacco products has

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been paid. This tax does shall not apply to the use or storage of

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tobacco products in quantities of less than 1 pound in the

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possession of any one consumer.

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     Section 3.  Subsection (1) of section 951.22, Florida

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Statutes, is amended to read:

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     951.22  County detention facilities; contraband articles.--

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     (1)  It is unlawful, except through regular channels as duly

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authorized by the sheriff or officer in charge, to introduce into

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or possess upon the grounds of any county detention facility as

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defined in s. 951.23 or to give to or receive from any inmate of

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any such facility wherever said inmate is located at the time or

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to take or to attempt to take or send therefrom any of the

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following articles which are hereby declared to be contraband for

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the purposes of this act, to wit: Any written or recorded

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communication; any currency or coin; any article of food or

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clothing; any tobacco products as defined in s. 210.25(12)(11);

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any cigarette as defined in s. 210.01(1); any cigar; any

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intoxicating beverage or beverage which causes or may cause an

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intoxicating effect; any narcotic, hypnotic, or excitative drug

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or drug of any kind or nature, including nasal inhalators,

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sleeping pills, barbiturates, and controlled substances as

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defined in s. 893.02(4); any firearm or any instrumentality

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customarily used or which is intended to be used as a dangerous

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weapon; and any instrumentality of any nature that may be or is

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intended to be used as an aid in effecting or attempting to

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effect an escape from a county facility.

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     Section 4.  This act shall take effect July 1, 2008.