FL H1353

Authorizes agents and wholesale dealers to sell stamped and untaxed cigarettes to tribal business entities without collecting state cigarette taxes or surcharges, with dealers able to file for refunds of any taxes paid.

Establishes a licensing system for tribal smoke shops (located on Indian reservations) operated by tribal business entities, with authority to issue licenses and adopt regulatory rules for oversight.

Permits licensed tribal smoke shops to sell tax-exempt cigarettes at retail on Indian reservations to both tribal members and nontribal members, with a purchase limit of three cartons per nontribal member within any 7-day period (violation is a second-degree misdemeanor).

Requires tribal business entities to maintain records of all tax-exempt cigarette transactions and mandates surveillance cameras, driver license recording, and warning signs at tribal smoke shops to enforce the three-carton limit.

Mandates that tribal business entities deposit three-fifths of license fees into a health care fund and use all profits from tax-exempt cigarette sales for law enforcement, fire prevention, housing, and youth recreation, with accounts subject to division inspection.