Senate Bill 0140

    Florida Senate - 1999                                   SB 140

    By Senator Cowin





    11-77-99

  1                      A bill to be entitled

  2         An act relating to sales taxes; creating s.

  3         212.0805, F.S.; exempting sales of certain

  4         clothing items from sales taxes during

  5         specified periods; defining "clothing" for

  6         purposes of the exemption; providing for rules;

  7         providing an appropriation; providing an

  8         effective date.

  9

10  Be It Enacted by the Legislature of the State of Florida:

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12         Section 1.  Section 212.0805, Florida Statutes, is

13  created to read:

14         212.0805  Taxpayer relief days.--

15         (1)  No tax levied under the provisions of this chapter

16  shall be collected on sales of clothing having a taxable value

17  of $100 or less during the week beginning 12:01 a.m. on the

18  first Saturday in February, and the week beginning 12:01 a.m.

19  on the first Saturday in August, of each year.

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

21  any article of wearing apparel, including backpacks and all

22  footwear, intended to be worn on or about the human body. For

23  purposes of this section, the term "clothing" does not include

24  watches, watchbands, jewelry, umbrellas, or belt buckles.

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

26  theme park or entertainment complex as defined in s.

27  509.013(9), or within a public lodging establishment as

28  defined in s. 509.013(4).

29         (4)  The provisions of chapter 120 to the contrary

30  notwithstanding, the Department of Revenue may adopt rules to

31  carry out this section.

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CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 1999                                   SB 140
    11-77-99




  1         Section 2.  The sum of $200,000 is appropriated from

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

  3  1999-2000 fiscal year for the purpose of administering this

  4  act.

  5         Section 3.  This act shall take effect upon becoming a

  6  law.

  7

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  9                          SENATE SUMMARY

10    Exempts sales of articles of clothing having a taxable
      value of $100 or less from taxes imposed under ch. 212,
11    F.S., for a 1-week period beginning the first Saturday in
      February and a 1-week period beginning the first Saturday
12    in August of each year.

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