HB 681

1	A bill to be entitled
2	An act relating to the taxation of moist smokeless tobacco
3	products; amending s. 210.25, F.S.; defining the term
4	"moist snuff"; revising the definition of the term
5	"tobacco products" to include dry snuff; amending s.
6	210.30, F.S.; providing for a tax upon the distribution of
7	moist snuff at a specified rate per ounce; requiring that
8	such tax be computed based on the net weight as listed by
9	the manufacturer; providing for a tax upon the use or
10	storage by consumers of moist snuff at a specified rate
11	per ounce; requiring that such tax be computed based on
12	the net weight as listed by the manufacturer; providing
13	exemptions from the imposition of such tax on the use or
14	storage of moist snuff by consumers; amending s. 951.22,
15	F.S.; revising a cross-reference to conform; providing an
16	effective date.
17
18	WHEREAS, the Legislature finds that the current method of
19	taxation of moist smokeless tobacco products is in need of
20	reform and that this legislation fulfills important state
21	interests by reforming relevant tax laws to provide a fair,
22	efficient, and uniform method for taxing such products sold in
23	this state, and
24	WHEREAS, this legislation is essential to stabilizing this
25	state's moist smokeless tobacco tax receipts by embracing a
26	neutral tax policy that ensures all similar products are subject
27	to the same amount of tax regardless of which brand a consumer
28	selects, and
29	WHEREAS, this legislation simplifies an extremely
30	complicated state tax and is consistent with other methods of
31	taxation in this state regarding similar products, NOW,
32	THEREFORE,
33
34	Be It Enacted by the Legislature of the State of Florida:
35
36	Section 1.  Subsections (6) through (13) of section 210.25,
37	Florida Statutes, are renumbered as subsections (7) through
38	(14), respectively, present subsection (11) is amended, and a
39	new subsection (6) is added to that section, to read:
40	210.25  Definitions.--As used in this part:
41	(6)  "Moist snuff" means any finely cut, ground, or
42	powdered tobacco that is not intended to be smoked, but does not
43	include any finely cut, ground, or powdered tobacco that is
44	intended to be placed in the nasal cavity.
45	(12)(11)  "Tobacco products" means loose tobacco suitable
46	for smoking; dry snuff; snuff flour; cavendish; plug and twist
47	tobacco; fine cuts and other chewing tobaccos; shorts; refuse
48	scraps; clippings, cuttings, and sweepings of tobacco, and other
49	kinds and forms of tobacco prepared in such manner as to be
50	suitable for chewing; but "tobacco products" does not include
51	cigarettes, as defined by s. 210.01(1), or cigars.
52	Section 2.  Subsections (1) and (2) of section 210.30,
53	Florida Statutes, are amended to read:
54	210.30  Tax on tobacco products; exemptions.--
55	(1)(a)  A tax is hereby imposed upon all tobacco products
56	in this state and upon any person engaged in business as a
57	distributor thereof at the following rates:
58	1.  Upon moist snuff, at the rate of [ ] cents per ounce of
59	moist snuff, with a proportionate tax at the same rate on all
60	fractions of an ounce thereof. Such tax shall be computed based
61	on the net weight as listed by the manufacturer.
62	2.  Upon tobacco products other than moist snuff, at the
63	rate of 25 percent of the wholesale sales price of such tobacco
64	products.
65	(b)  The tax on tobacco products Such tax shall be imposed
66	at the time the distributor:
67	1.(a)  Brings or causes to be brought into this state from
68	without the state tobacco products for sale;
69	2.(b)  Makes, manufactures, or fabricates tobacco products
70	in this state for sale in this state; or
71	3.(c)  Ships or transports tobacco products to retailers in
72	this state, to be sold by those retailers.
73	(2)(a)  A tax is hereby imposed upon the use or storage by
74	consumers of tobacco products in this state and upon such
75	consumers at the following rates:
76	1.  Upon moist snuff, at the rate of [ ] cents per ounce of
77	moist snuff, with a proportionate tax at the same rate on all
78	fractions of an ounce thereof. Such tax shall be computed based
79	on the net weight as listed by the manufacturer.
80	2.  Upon tobacco products other than moist snuff, at the
81	rate of 25 percent of the cost of such tobacco products.
82	(b)  The tax imposed by this subsection does shall not
83	apply if the tax imposed by subsection (1) on such tobacco
84	products has been paid. This tax does shall not apply to the use
85	or storage of tobacco products in quantities of less than 1
86	pound in the possession of any one consumer.
87	Section 3.  Subsection (1) of section 951.22, Florida
88	Statutes, is amended to read:
89	951.22  County detention facilities; contraband articles.--
90	(1)  It is unlawful, except through regular channels as
91	duly authorized by the sheriff or officer in charge, to
92	introduce into or possess upon the grounds of any county
93	detention facility as defined in s. 951.23 or to give to or
94	receive from any inmate of any such facility wherever said
95	inmate is located at the time or to take or to attempt to take
96	or send therefrom any of the following articles which are hereby
97	declared to be contraband for the purposes of this act, to wit:
98	Any written or recorded communication; any currency or coin; any
99	article of food or clothing; any tobacco products as defined in
100	s. 210.25(12)(11); any cigarette as defined in s. 210.01(1); any
101	cigar; any intoxicating beverage or beverage which causes or may
102	cause an intoxicating effect; any narcotic, hypnotic, or
103	excitative drug or drug of any kind or nature, including nasal
104	inhalators, sleeping pills, barbiturates, and controlled
105	substances as defined in s. 893.02(4); any firearm or any
106	instrumentality customarily used or which is intended to be used
107	as a dangerous weapon; and any instrumentality of any nature
108	that may be or is intended to be used as an aid in effecting or
109	attempting to effect an escape from a county facility.
110	Section 4.  This act shall take effect July 1, 2008.

CODING: Words stricken are deletions; words underlined are additions.