HB 1465 2003
1	CHAMBER ACTION
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6	The Committee on Finance & Tax recommends the following:
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8	Committee Substitute
9	Remove the entire bill and insert:
10	A bill to be entitled
11	An act relating to stamping of cigarettes in interstate
12	commerce; amending s. 210.06, F.S.; requiring a wholesale
13	dealer or distributing agent who transports or causes to
14	be transported from this state cigarettes for sale in
15	another state to affix to the cigarettes stamps required
16	by the other state or to pay certain excise taxes;
17	requiring reporting of transported cigarettes to the
18	Division of Alcoholic Beverages and Tobacco of the
19	Department of Business and Professional Regulation;
20	authorizing the division to adopt rules; providing an
21	effective date
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23	Be It Enacted by the Legislature of the State of Florida:
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25	Section 1. Subsections (5), (6), (7), and (8) are added to
26	section 210.06, Florida Statutes, to read:
27	210.06 Affixation of stamps; presumption.--
28	(5) A wholesale dealer or distributing agent may not
29	transport or cause to be transported from this state cigarettes
30	for sale in another state without first affixing to the
31	cigarettes the stamp required by the state in which the
32	cigarettes are to be sold or paying any other excise tax on the
33	cigarettes which is imposed by the state in which the cigarettes
34	are to be sold.
35	(6) A wholesale dealer or distributing agent may not affix
36	to cigarettes the stamp required by another state or pay any
37	other excise tax on the cigarettes which is imposed by another
38	state if the other state prohibits stamps from being affixed to
39	the cigarettes, prohibits the payment of any other excise tax on
40	the cigarettes, or prohibits the sale of the cigarettes.
41	(7) No later than the 10th day of each month, a wholesale
42	dealer or distributing agent who has transported or caused to be
43	transported from this state cigarettes for sale in another state
44	shall submit to the division a report that identifies the
45	quantity of each brand style of the cigarettes which has been
46	transported or caused to be transported in the preceding
47	calendar month and the name and address of each recipient of the
48	cigarettes.
49	(8) The division shall adopt rules necessary to administer
50	subsections (5), (6), and (7).
51	Section 2. This act shall take effect upon becoming a law.