Florida Senate - 2012                                    SB 1598
       
       
       
       By Senator Latvala
       
       
       
       
       16-01183A-12                                          20121598__
    1                        A bill to be entitled                      
    2         An act relating to the tax on tobacco products;
    3         amending s. 210.30, F.S.; increasing the tax on loose
    4         cigarette tobacco or rolling tobacco; making technical
    5         and grammatical changes; providing an effective date.
    6  
    7  Be It Enacted by the Legislature of the State of Florida:
    8  
    9         Section 1. Section 210.30, Florida Statutes, is amended to
   10  read:
   11         210.30 Tax on tobacco products; exemptions.—
   12         (1) A tax is hereby imposed upon all tobacco products in
   13  this state and upon any person engaged in business as a
   14  distributor thereof at the rate of 25 percent of the wholesale
   15  sales price of such tobacco products, plus 82 cents per ounce or
   16  fraction of an ounce on loose cigarette tobacco or rolling
   17  tobacco sold and used primarily for roll-your-own cigarettes.
   18  Such tax shall be imposed at the time the distributor:
   19         (a) Brings or causes to be brought into this state from
   20  without the state tobacco products for sale;
   21         (b) Makes, manufactures, or fabricates tobacco products in
   22  this state for sale in this state; or
   23         (c) Ships or transports tobacco products to retailers in
   24  this state, to be sold by those retailers.
   25         (2) A tax is hereby imposed upon the use or storage by
   26  consumers of tobacco products in this state and upon such
   27  consumers at the rate of 25 percent of the cost of such tobacco
   28  products, plus 82 cents per ounce or fraction of an ounce on
   29  loose cigarette tobacco or rolling tobacco sold and used
   30  primarily for roll-your-own cigarettes. The tax imposed by this
   31  subsection does shall not apply if the tax imposed by subsection
   32  (1) on such tobacco products has been paid. This tax does shall
   33  not apply to the use or storage of tobacco products in
   34  quantities of less than 1 pound in the possession of any one
   35  consumer.
   36         (3) Any tobacco product with respect to which a tax has
   37  once been imposed under this part is shall not again be subject
   38  to an additional tax under this part.
   39         (4) No tax shall be imposed by This part does not impose a
   40  tax upon tobacco products that are not within the taxing power
   41  of the state under the Commerce Clause of the United States
   42  Constitution.
   43         (5) The exemptions provided for cigarettes under s.
   44  210.04(4) shall also apply to tobacco products under this part.
   45         Section 2. This act shall take effect July 1, 2012.