Senate Bill 0140e2

    CS for SB 140                                 Second Engrossed



  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 the term "clothing" for

  6         purposes of the exemption; providing for rules;

  7         providing an appropriation; providing an

  8         effective date.

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

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

13  Residents' Tax Relief Act of 1999."

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

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

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

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

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

19  $100 or less during the period from 12:01 a.m., July 31, 1999,

20  through midnight, August 8, 1999.

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

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

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

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

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

26  jewelry, umbrellas, or handkerchiefs.

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

28  theme park or entertainment complex as defined in section

29  509.013(9), Florida Statutes, within a public lodging

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

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






    CS for SB 140                                 Second Engrossed



  1  Statutes, or within an airport as defined in section

  2  330.27(2), Florida Statutes.

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

  4  to the contrary notwithstanding, the Department of Revenue may

  5  adopt rules to carry out this section.

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

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

  8  purpose of administering this act.

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

10  law.

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