Florida Administrative Code
61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION
61A - Division of Alcoholic Beverages and Tobacco
Chapter 61A-10 - CIGARETTE TAX DIVISION RULES
Section 61A-10.026 - Sale of Stamped, Untaxed Cigarettes by Stamping Agents or Wholesale Dealers to Indians for Retail Sale, Reporting

(1) Stamping agents or wholesale dealers may sell stamped but untaxed cigarettes only to the Seminole Indian Tribe or to an enrolled member thereof exclusively for retail sale on Seminole Indian Reservation or trust lands when such cigarettes have Division approved stamps affixed. For purposes of this section, stamped but untaxed cigarettes will be referred to as "Indian cigarettes."

(2) Indian cigarettes may be sold only to a retail business exclusively owned and operated by the Seminole Indian Tribe or an enrolled member thereof for retail sale exclusively by such Tribe or member on Seminole Reservation or trust lands.

(3) Each designated stamping agent selling any such stamped but untaxed cigarettes to the Seminole Indian Tribe or to an enrolled member thereof shall obtain and provide to the Division the following report and records:

(4) All inventories of cigarettes bearing stamps which are to be sold to the Seminole Indian Tribe or an enrolled member thereof for sale on Indian Reservations or trust lands must be kept in a separate and secure bonded area of the wholesale dealer's warehouse so as not to allow the commingling of taxed cigarettes bearing stamps with untaxed cigarettes bearing stamps. A log of all receipts and withdrawals must be maintained for the secured area by the stamping agent.

(5) No stamping agent shall be authorized to receive any Indian cigarettes which have been spoiled, damaged, or become stale unless such stamping agent originally applied the stamp to the Indian cigarettes.

(6) All stamping agents who apply stamps to cigarettes must separate taxable cigarettes from nontaxable Indian cigarettes prior to cancellation of cigarette tax stamps by the Division. Since there is no tax paid there can be no refund of tax for spoiled, damaged, or stale Indian cigarettes.

(7) Any sales of stamped but untaxed cigarettes by a stamping agent not in strict conformity with the provisions of this rule shall be deemed a taxable sale and such stamping agent shall be liable for payment of such taxes.