Florida Senate - 2020                                    SB 1394
       
       
        
       By Senator Simmons
       
       
       
       
       
       9-01416-20                                            20201394__
    1                        A bill to be entitled                      
    2         An act relating to taxes and fees; amending s. 210.25,
    3         F.S.; revising the definition of the term “tobacco
    4         products” to include nicotine dispensing devices and
    5         nicotine products; republishing s. 210.276, F.S.,
    6         relating to a surcharge on tobacco products;
    7         republishing s. 210.30, F.S., relating to tax on
    8         tobacco products; providing an effective date.
    9          
   10  Be It Enacted by the Legislature of the State of Florida:
   11  
   12         Section 1. Subsection (12) of section 210.25, Florida
   13  Statutes, is amended to read:
   14         210.25 Definitions.—As used in this part:
   15         (12) “Tobacco products” means loose tobacco suitable for
   16  smoking; snuff; snuff flour; cavendish; plug and twist tobacco;
   17  fine cuts and other chewing tobaccos; shorts; refuse scraps;
   18  clippings, cuttings, and sweepings of tobacco, and other kinds
   19  and forms of tobacco prepared in such manner as to be suitable
   20  for chewing; or nicotine dispensing devices and nicotine
   21  products as defined in s. 877.112(1)(a) and (b), respectively;
   22  but “tobacco products” does not include cigarettes, as defined
   23  by s. 210.01(1), or cigars.
   24         Section 2. Section 210.276, Florida Statutes, is
   25  republished to read:
   26         210.276 Surcharge on tobacco products.—
   27         (1) A surcharge is levied upon all tobacco products in this
   28  state and upon any person engaged in business as a distributor
   29  of tobacco products at the rate of 60 percent of the wholesale
   30  sales price. The surcharge shall be levied at the time the
   31  distributor:
   32         (a) Brings or causes to be brought into this state from
   33  without the state tobacco products for sale;
   34         (b) Makes, manufactures, or fabricates tobacco products in
   35  this state for sale in this state; or
   36         (c) Ships or transports tobacco products to retailers in
   37  this state, to be sold by those retailers. A surcharge may not
   38  be levied on tobacco products shipped or transported outside
   39  this state for sale or use outside this state.
   40         (2) A surcharge is imposed upon the use or storage by
   41  consumers of tobacco products in this state and upon such
   42  consumers at the rate of 60 percent of the wholesale sales
   43  price. The surcharge imposed by this subsection does not apply
   44  if the surcharge imposed by subsection (1) on such tobacco
   45  products has been paid. This surcharge does not apply to the use
   46  or storage of tobacco products in quantities of less than 1
   47  pound in the possession of any one consumer.
   48         (3) Any tobacco product with respect to which a surcharge
   49  has once been imposed under this section is not again subject to
   50  surcharge under this section.
   51         (4) No surcharge shall be imposed by this section upon
   52  tobacco products not within the taxing power of the state under
   53  the Commerce Clause of the United States Constitution.
   54         (5) The exemptions provided for cigarettes under s.
   55  210.04(4) also apply to tobacco products subject to a surcharge
   56  under this section.
   57         (6) The surcharge levied under this section shall be
   58  administered, collected, and enforced in the same manner as the
   59  tax imposed under s. 210.30.
   60         (7) Revenue produced from the surcharge levied under this
   61  section shall be deposited into the Health Care Trust Fund
   62  within the Agency for Health Care Administration.
   63         Section 3. Section 210.30, Florida Statutes, is republished
   64  to read:
   65         210.30 Tax on tobacco products; exemptions.—
   66         (1) A tax is hereby imposed upon all tobacco products in
   67  this state and upon any person engaged in business as a
   68  distributor thereof at the rate of 25 percent of the wholesale
   69  sales price of such tobacco products. Such tax shall be imposed
   70  at the time the distributor:
   71         (a) Brings or causes to be brought into this state from
   72  without the state tobacco products for sale;
   73         (b) Makes, manufactures, or fabricates tobacco products in
   74  this state for sale in this state; or
   75         (c) Ships or transports tobacco products to retailers in
   76  this state, to be sold by those retailers.
   77         (2) A tax is hereby imposed upon the use or storage by
   78  consumers of tobacco products in this state and upon such
   79  consumers at the rate of 25 percent of the cost of such tobacco
   80  products. The tax imposed by this subsection shall not apply if
   81  the tax imposed by subsection (1) on such tobacco products has
   82  been paid. This tax shall not apply to the use or storage of
   83  tobacco products in quantities of less than 1 pound in the
   84  possession of any one consumer.
   85         (3) Any tobacco product with respect to which a tax has
   86  once been imposed under this part shall not again be subject to
   87  tax under this part.
   88         (4) No tax shall be imposed by this part upon tobacco
   89  products not within the taxing power of the state under the
   90  Commerce Clause of the United States Constitution.
   91         (5) The exemptions provided for cigarettes under s.
   92  210.04(4) shall also apply to tobacco products under this part.
   93         Section 4. This act shall take effect July 1, 2020.