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| 1 | A bill to be entitled | ||
| 2 | An act relating to stamping of cigarettes in interstate | ||
| 3 | commerce; amending s. 210.06, F.S.; requiring a person who | ||
| 4 | transports or causes to be transported from this state | ||
| 5 | cigarettes for sale in another state to affix to the | ||
| 6 | cigarettes stamps required by the other state or to pay | ||
| 7 | certain excise taxes; providing exceptions; requiring a | ||
| 8 | report to the Division of Alcoholic Beverages and Tobacco | ||
| 9 | of the Department of Business and Professional Regulation; | ||
| 10 | providing for rulemaking; providing an effective date | ||
| 11 | |||
| 12 | Be It Enacted by the Legislature of the State of Florida: | ||
| 13 | |||
| 14 | Section 1. Subsections (5), (6), (7), and (8) are added to | ||
| 15 | section 210.06, Florida Statutes, to read: | ||
| 16 | 210.06 Affixation of stamps; presumption.-- | ||
| 17 | (5) A person may not transport or cause to be transported | ||
| 18 | from this state cigarettes for sale in another state without | ||
| 19 | first affixing to the cigarettes the stamp required by the state | ||
| 20 | in which the cigarettes are to be sold or paying any other | ||
| 21 | excise tax on the cigarettes which is imposed by the state in | ||
| 22 | which the cigarettes are to be sold. | ||
| 23 | (6) A person may not affix to cigarettes the stamp | ||
| 24 | required by another state or pay any other excise tax on the | ||
| 25 | cigarettes which is imposed by another state if the other state | ||
| 26 | prohibits stamps from being affixed to the cigarettes, prohibits | ||
| 27 | the payment of any other excise tax on the cigarettes, or | ||
| 28 | prohibits the sale of the cigarettes. | ||
| 29 | (7) No later than the 10th day of each month, a person who | ||
| 30 | has transported or caused to be transported from this state | ||
| 31 | cigarettes for sale in another state shall submit to the | ||
| 32 | division a report that identifies the quantity of each brand | ||
| 33 | style of the cigarettes which has been transported or caused to | ||
| 34 | be transported in the preceding calendar month and the name and | ||
| 35 | address of each recipient of the cigarettes. | ||
| 36 | (8) The division shall adopt rules necessary to administer | ||
| 37 | subsections (5), (6), and (7). | ||
| 38 | Section 2. This act shall take effect upon becoming a law. | ||