Senate Bill 0140c1

    Florida Senate - 1999                            CS for SB 140

    By the Committee on Fiscal Resource and Senator Cowin





    314-1647-99

  1                      A bill to be entitled

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

  3         other transactions; specifying a period during

  4         which the sale of clothing shall be exempt from

  5         such tax; defining "clothing" for purposes of

  6         the exemption; providing for rules; providing

  7         an appropriation; providing an effective date.

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

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

12  Residents' Tax Relief Act of 1999."

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

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

15  clothing having a taxable value of $100 or less during the

16  period from 12:01 a.m., July 31, 1999, through midnight,

17  August 8, 1999.

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

19  any article of wearing apparel, including backpacks, scarves,

20  ties, handbags, headbands and all footwear, intended to be

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

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

23  jewelry, umbrellas, or belt buckles.

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

25  theme park or entertainment complex as defined in s.

26  509.013(9), or within a public lodging establishment as

27  defined in s. 509.013(4).

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

29  notwithstanding, the Department of Revenue may adopt rules to

30  carry out this section.

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






    Florida Senate - 1999                            CS for SB 140
    314-1647-99




  1         Section 3.  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 4.  This act shall take effect upon becoming a

  6  law.

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  8          STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
                       COMMITTEE SUBSTITUTE FOR
  9                              SB 140

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11  The bill creates the "Florida Residents' Tax Relief Act of
    1999", changing the dates of the tax-free shopping from the
12  first Saturday in February and August of each year, to the
    period from 12:01 a.m., July 1, 1999, to midnight, August 8,
13  1999.

14  The bill also specifies that scarves, ties, handbags, and
    headbands are included in the definition of exempt clothing.
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