Florida Senate - 2016                          SENATOR AMENDMENT
       Bill No. CS/HB 1187, 1st Eng.
       
       
       
       
       
       
                                Ì841178?Î841178                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
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                  Floor: WD            .                                
             03/11/2016 02:26 PM       .                                
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       Senator Evers moved the following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Before line 143
    4  insert:
    5         Section 1. Subsection (1), paragraph (a) of subsection (3),
    6  and subsection (4) of section 210.1801, Florida Statutes, are
    7  amended to read:
    8         210.1801 Exempt cigarettes for members of recognized Indian
    9  tribes.—
   10         (1) Notwithstanding any provision of this chapter to the
   11  contrary, a member of an Indian tribe recognized in this state
   12  who purchases cigarettes on an Indian reservation for his or her
   13  own use is exempt from paying a cigarette tax and surcharge.
   14  However, such member purchasing cigarettes outside of an Indian
   15  reservation or a nontribal member purchasing cigarettes on an
   16  Indian reservation is not exempt from paying the cigarette tax
   17  or surcharge when purchasing cigarettes within this state,
   18  unless the nontribal member purchases cigarettes on an Indian
   19  reservation as set forth in paragraph (3)(a). Accordingly, the
   20  tax and surcharge shall apply to all cigarettes sold on an
   21  Indian reservation to a nontribal member, and evidence of such
   22  tax or surcharge shall be by means of an affixed cigarette tax
   23  and surcharge stamp.
   24         (3) Indian-tax-and-surcharge-exemption coupons shall be
   25  provided to the recognized governing body of each Indian tribe
   26  to ensure that each Indian tribe can obtain cigarettes that are
   27  exempt from the tax and surcharge which are for the use of the
   28  tribe or its members. The Indian-tax-and-surcharge-exemption
   29  coupons shall be provided to the Indian tribes quarterly. It is
   30  intended that each Indian tribe will distribute the Indian-tax
   31  and-surcharge-exemption coupons to reservation cigarette sellers
   32  on such tribe’s reservation. Only Indian tribes or reservation
   33  cigarette sellers on their reservations may redeem such Indian
   34  tax-and-surcharge-exemption coupons pursuant to this section.
   35         (a) The number of Indian-tax-and-surcharge-exemption
   36  coupons to be given to the recognized governing body of each
   37  Indian tribe shall be based upon the probable demand of the
   38  tribal members on the tribe’s reservation plus the number needed
   39  for official tribal use. The annual total number of Indian-tax
   40  and-surcharge-exemption coupons to be given to the recognized
   41  governing body of each Indian tribe shall be calculated by
   42  multiplying the number of members of the tribe times five packs
   43  of cigarettes times 365. If, based on probable demand, the
   44  number of Indian-tax-and-surcharge-exemption coupons given to
   45  the governing body of a recognized Indian tribe exceeds the
   46  actual demand of the tribal members plus the number needed for
   47  official tribal use, the tribe may use the excess coupons to
   48  sell tax-and-surcharge-free cigarettes to nontribal members on
   49  the reservation.
   50         (4)(a) An Indian tribe may purchase cigarettes for its own
   51  official use from a wholesale dealer without payment of the
   52  cigarette tax and surcharge to the extent that the Indian tribe
   53  provides the wholesale dealer with Indian-tax-and-surcharge
   54  exemption coupons entitling the Indian tribe to purchase such
   55  quantities of cigarettes as allowed by each Indian-tax-and
   56  surcharge-exemption coupon without paying the cigarette tax and
   57  surcharge.
   58         (b) A tribal member may purchase cigarettes for his or her
   59  own use without payment of the cigarette tax and surcharge if
   60  the tribal member makes such purchase on a qualified
   61  reservation.
   62         (c) A nontribal member may purchase cigarettes for his or
   63  her own use without payment of the cigarette tax and surcharge
   64  if the nontribal member makes the purchase on an Indian
   65  reservation as set forth in paragraph (3)(a).
   66         (d)(c) A reservation cigarette seller may purchase
   67  cigarettes for resale without payment of the cigarette tax from
   68  a wholesale dealer licensed pursuant to this chapter:
   69         1. If the reservation cigarette seller brings the
   70  cigarettes or causes them to be delivered onto a qualified
   71  reservation for resale on the reservation;
   72         2. To the extent that the reservation cigarette seller
   73  provides the wholesale dealer with Indian-tax-and-surcharge
   74  exemption coupons entitling the reservation cigarette seller to
   75  purchase such quantities of cigarettes as allowed on each
   76  Indian-tax-and-surcharge-exemption coupon without paying the
   77  cigarette tax and surcharge; and
   78         3. If the cigarettes are affixed with a cigarette tax and
   79  surcharge stamp.
   80         (e)(d) A wholesale dealer may not collect the cigarette tax
   81  and surcharge from any purchaser if the purchaser gives the
   82  dealer Indian-tax-and-surcharge-exemption coupons that entitle
   83  the purchaser to purchase such quantities of cigarettes as
   84  allowed on each such Indian-tax-and-surcharge-exemption coupon
   85  without paying the cigarette tax and surcharge.
   86  
   87  ================= T I T L E  A M E N D M E N T ================
   88  And the title is amended as follows:
   89         Delete line 3
   90  and insert:
   91         Professional Regulation; amending s. 210.1801, F.S.;
   92         authorizing an Indian tribe to use certain excess
   93         Indian-tax-and-surcharge-exemption coupons for sales
   94         on the tribe’s reservation to nontribal members under
   95         certain circumstances; amending s. 326.004, F.S.;