FL H1019

Authorizes recognized Indian tribes to use excess Indian-tax-and-surcharge-exemption coupons to sell tax-and-surcharge-free cigarettes to nontribal members on the reservation.

Allows nontribal members to purchase cigarettes without payment of cigarette tax and surcharge if the purchase is made on an Indian reservation as set forth in paragraph (3)(a).

Calculates annual Indian-tax-and-surcharge-exemption coupons provided to each tribe's governing body by multiplying the number of tribal members by five packs of cigarettes by 365.

Permits Indian tribes and reservation cigarette sellers to redeem Indian-tax-and-surcharge-exemption coupons when purchasing cigarettes from wholesale dealers without payment of tax and surcharge.

Takes effect July 1, 2016.