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 new paragraph (vvv) that details the definitions and criteria for indigenous products, emphasizing the importance of the enrolled member's involvement in the creation process. Additionally, it clarifies that the sale of these products is exempt from sales tax, while still allowing for the enforcement of existing laws under chapter 686. The act is set to take effect on July 1, 2025.