FL S0758

Establishes a flat $2 surcharge per standard package of cigarettes (20 cigarettes) and adds a 4.2 cents surcharge per cigarette in non-standard packages, replacing the previous weight and length-based surcharge tiers.

Sets a flat 33.9 cents excise tax per standard package of cigarettes and adds a 1.41 cents tax per cigarette in non-standard packages, replacing the previous per-cigarette tax rates based on weight and length.

Defines "standard package of cigarettes" as a package of 20 cigarettes pursuant to federal regulation 21 C.F.R. s. 1140.16(b).

Eliminates authorization for manufacturers to distribute free sample packages of cigarettes without affixing surcharge and tax stamps.

Effective date is July 1, 2016.