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.