FL S1558

Authorizes Indian tribes to sell tax-and-surcharge-free cigarettes to nontribal members on reservations if the tribe has excess exemption coupons beyond what tribal members and official tribal use require.

Calculates annual exemption coupons for each tribe by multiplying tribal membership by five packs of cigarettes times 365 days.

Allows nontribal members to purchase cigarettes without tax or surcharge on Indian reservations only when using excess coupons as described in the bill.

Maintains existing exemptions for tribal members purchasing cigarettes on reservations for their own use and for tribes purchasing cigarettes for official use.

Takes effect July 1, 2016.