FL S1550

Authorizes tribal business entities to purchase stamped and untaxed cigarettes from agents and wholesale dealers, with agents and dealers able to file refund claims for taxes paid on those cigarettes.

Establishes a cap on annual tax-exempt cigarette purchases by tribal business entities calculated as the number of tribe members multiplied by five packs of cigarettes times 365 days.

Permits authorized tribal smoke shops located on Indian reservations to sell tax-exempt cigarettes to both tribal members and the general public, with required surveillance cameras and driver license recording for drive-through shops.

Requires tribal business entities to deposit all revenues from tax-exempt cigarette sales into a dedicated fund for tribal health care, including establishment of a Tribal Comprehensive Tobacco Education and Use Prevention Program.

Adds two members of the Seminole Indian Tribe of Florida to the Tobacco Education and Use Prevention Program Council and establishes a misdemeanor penalty for purchasing or possessing more than three cartons of tax-exempt cigarettes within a 7-day period.