FL S1432

Authorizes agents and wholesale dealers to sell stamped and untaxed cigarettes to the Seminole Tribe of Florida or its members for retail sale.

Prohibits agents and wholesale dealers from collecting cigarette excise taxes under sections 210.02 and 210.30 or surcharges under sections 210.011 and 210.276 from purchasers under this authority.

Allows agents and wholesale dealers to file claims with the Division of Alcoholic Beverages and Tobacco for reimbursement of taxes and surcharges paid on cigarettes sold to the Seminole Tribe of Florida or its members.

Repeals section 210.1801, Florida Statutes, which previously governed tax-exempt cigarette sales to members of recognized Indian tribes.

Takes effect July 1, 2015.