This bill amends section 212.08 of the Florida Statutes to introduce a new exemption from state sales tax for the sale of indigenous products. It defines "indigenous products" as art or craft items made by enrolled members of the Seminole Tribe of Florida or the Miccosukee Tribe of Indians of Florida, as well as certified nonmember Indian artisans. The bill specifies that these products must be created using the enrolled member's manual skills and traditional or nontraditional methods, and it outlines what does not qualify as an indigenous product, such as items not made by enrolled members or those produced in an assembly line.
The bill also includes a provision that the sale of indigenous products is exempt from the sales tax imposed by the state. It clarifies that this exemption does not interfere with the enforcement of existing laws under chapter 686. The effective date for this act is set for July 1, 2025.