Florida Senate - 2013                                    SB 1608
       By Senator Montford
       3-01486A-13                                           20131608__
    1                        A bill to be entitled                      
    2         An act relating to exempt cigarettes for members of
    3         recognized Indian tribes; amending s. 210.1801, F.S.;
    4         providing for the annual total number of Indian-tax
    5         and-surcharge-exemption coupons to be given to the
    6         recognized governing body of an Indian tribe; revising
    7         the calculation for the number of Indian-tax-and
    8         surcharge-exemption coupons; requiring Indian
    9         reservation sellers to record transactions involving
   10         such coupons; adding to the information to be reported
   11         to the Division of Alcoholic Beverages and Tobacco;
   12         providing an effective date.
   14  Be It Enacted by the Legislature of the State of Florida:
   16         Section 1. Subsection (3) of section 210.1801, Florida
   17  Statutes, is amended to read:
   18         210.1801 Exempt cigarettes for members of recognized Indian
   19  tribes.—
   20         (3) Indian-tax-and-surcharge-exemption coupons shall be
   21  provided to the recognized governing body of each Indian tribe
   22  to ensure that each Indian tribe can obtain cigarettes that are
   23  exempt from the tax and surcharge which are for the use of the
   24  tribe or its members. The Indian-tax-and-surcharge-exemption
   25  coupons shall be provided to the Indian tribes quarterly. It is
   26  intended that each Indian tribe will distribute the Indian-tax
   27  and-surcharge-exemption coupons to reservation cigarette sellers
   28  on such tribe’s reservation. Only Indian tribes or reservation
   29  cigarette sellers on their reservations may redeem such Indian
   30  tax-and-surcharge-exemption coupons pursuant to this section.
   31         (a) The number of Indian-tax-and-surcharge-exemption
   32  coupons to be given to the recognized governing body of each
   33  Indian tribe is the actual number of on-reservation sales to
   34  tribal members for the previous quarter shall be based upon the
   35  probable demand of the tribal members on the tribe’s reservation
   36  plus the number needed for official tribal use. The annual total
   37  number of Indian-tax-and-surcharge-exemption coupons to be given
   38  to the recognized governing body of each Indian tribe shall be
   39  calculated by multiplying the number of members of the tribe
   40  times five packs of cigarettes times 365.
   41         (b) Each wholesale dealer and reservation cigarette seller
   42  shall keep records of transactions involving Indian-tax-and
   43  surcharge-exemption coupons and shall submit appropriate
   44  documentation to the division when claiming a refund as set
   45  forth in this section. Documentation must contain at least the
   46  following information:
   47         1. The identity of the Indian tribe from which an Indian
   48  tax-and-surcharge-exemption coupon is received;
   49         2. The identity and the quantity of the product sold by the
   50  reservation cigarette seller; the identity of the purchaser and
   51  quantity of product purchased by tribal members, including the
   52  date of all purchases for which an Indian-tax-and-surcharge
   53  exemption coupon is provided;
   54         3. The date of issuance and the date of expiration of the
   55  Indian-tax-and-surcharge-exemption coupon; and
   56         4. Any other information as the division may deem
   57  appropriate.
   58         Section 2. This act shall take effect July 1, 2013.