CONFERENCE COMMITTEE AMENDMENT

    Bill No. CS for SB 140, 1st Eng.

    Amendment No. 1

                            CHAMBER ACTION
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11  The Conference Committee on CS for SB 140, 1st Eng.

12  recommended the following amendment:

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14         Conference Committee Amendment (with title amendment) 

15         Delete everything after the enacting clause,

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17  and insert:

18         Section 1.  This act may be cited as the "Florida

19  Residents' Tax Relief Act of 1999."

20         Section 2.  (1)  No tax levied under the provisions of

21  chapter 212, Florida Statutes, shall be collected on sales of

22  clothing, wallets, or bags, including handbags, backpacks,

23  fanny packs, and diaper bags, but excluding briefcases,

24  suitcases, and other garment bags, having a selling price of

25  $100 or less during the period from 12:01 a.m., July 31, 1999,

26  through midnight, August 8, 1999.

27         (2)  As used in this section, the term "clothing" means

28  any article of wearing apparel, including all footwear, except

29  skis, swim fins, roller blades, and skates, intended to be

30  worn on or about the human body. For purposes of this section,

31  the term "clothing" does not include watches, watchbands,

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                                    CONFERENCE COMMITTEE AMENDMENT

    Bill No. CS for SB 140, 1st Eng.

    Amendment No. 1





 1  jewelry, umbrellas, or handkerchiefs.

 2         (3)  This section does not apply to sales within a

 3  theme park or entertainment complex as defined in section

 4  509.013(9), Florida Statutes, within a public lodging

 5  establishment as defined in section 509.013(4), Florida

 6  Statutes, or within an airport as defined in section

 7  330.27(2), Florida Statutes.

 8         (4)  The provisions of chapter 120, Florida Statutes,

 9  to the contrary notwithstanding, the Department of Revenue may

10  adopt rules to carry out this section.

11         Section 3.  The sum of $200,000 is appropriated from

12  the General Revenue Fund to the Department of Revenue for the

13  purpose of administering this act.

14         Section 4.  This act shall take effect upon becoming a

15  law.

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18  ================ T I T L E   A M E N D M E N T ===============

19  And the title is amended as follows:

20         Delete everything before the enacting clause, delete

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22  and insert:

23                      A bill to be entitled

24         An act relating to the tax on sales, use, and

25         other transactions; specifying a period during

26         which the sale of clothing shall be exempt from

27         such tax; defining the term "clothing" for

28         purposes of the exemption; providing for rules;

29         providing an appropriation; providing an

30         effective date.

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