The bill amends section 212.08 of the Florida Statutes to create a sales tax exemption for indigenous products, which are defined as arts and crafts made by enrolled members of the Seminole Tribe of Florida or the Miccosukee Tribe of Indians of Florida. The bill introduces specific definitions for "enrolled member" and "indigenous product," and establishes that sales of these products are exempt from sales tax if sold by businesses listed on a registry maintained by the Department of Commerce. The Department is tasked with adopting rules for the administration of this registry, which must be updated quarterly and include information submitted by the respective Tribal governments.

Additionally, the bill outlines the requirements for businesses to be included in the registry, emphasizing that the information must come from the Tribal governments. The effective date for this act is set for July 1, 2025. Overall, the legislation aims to support indigenous artisans by providing a tax exemption for their products, thereby promoting their economic opportunities.