Senate Bill 1900c1

    Florida Senate - 1998                           CS for SB 1900

    By the Committee on Ways and Means; and Senator Cowin





    301-2062A-98

  1                      A bill to be entitled

  2         An act relating to sales taxes; creating s.

  3         212.0805, F.S.; designating the second Saturday

  4         in August as Taxpayer Relief Day; providing

  5         that certain sales on that day be free of sales

  6         taxes; authorizing counties to exempt sales

  7         from discretionary local surtaxes; providing

  8         for rules; providing an 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 Day.--

15         (1)  The second Saturday in August each year is

16  designated Taxpayer Relief Day. The first $250 in value of

17  each item sold on that day, which would otherwise be subject

18  to the state sales tax imposed by this chapter, is exempt from

19  such tax. The exemption provided by this section applies only

20  when the amount of the tax is calculated separately in each

21  sale for the taxable item or items being sold and entered as a

22  separate item on the sales invoice; it does not apply when the

23  tax is calculated in advance of the sales transaction and is

24  included as part of a single, comprehensive sales price.

25         (2)  Each county that imposes a discretionary sales

26  surtax pursuant to authority granted in this chapter may also

27  exempt the first $250 of each item that is exempted by

28  subsection (1), by an ordinance adopted by the governing body

29  of that county and filed with the department by July 1 of the

30  year in which the exemption will first apply.  Such an

31  exemption shall apply until it is abolished by a subsequent

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






    Florida Senate - 1998                           CS for SB 1900
    301-2062A-98




  1  ordinance adopted by the governing body of the county and

  2  filed with the department by July 1 of the year in which the

  3  exemption is abolished.

  4         (3)  The department shall adopt rules to administer

  5  this section.

  6         Section 2.  This act shall take effect upon becoming a

  7  law.

  8

  9          STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
                       COMMITTEE SUBSTITUTE FOR
10                             SB 1900

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12  The committee substitute makes the following substantial
    changes:
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    1.   The exempt amount of sales on Taxpayer Relief Day is
14       reduced from $25,000 to $250.

15  2.   The exemption would apply to each item sold rather that
         to each transaction.
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    3.   Counties levying local option sales taxes are given the
17       option of granting the same exemption with regard to
         their local option sales tax levies.
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