CODING: Words stricken are deletions; words underlined are additions.
House Bill 0301




    Florida House of Representatives - 1997                 HB 301

        By Representative Ogles






  1                      A bill to be entitled

  2         An act relating to sales tax exemptions;

  3         providing a short title; providing that the

  4         Legislature shall not enact any new sales tax

  5         exemption unless it also repeals an existing

  6         sales tax exemption of at least equal value

  7         which is not an exemption for food or medicine;

  8         providing an effective date.

  9

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 "Common Sense

13  in Sales Tax Exemptions Act."

14         Section 2.  The Legislature shall not enact any new

15  sales tax exemption unless it also repeals an existing sales

16  tax exemption of at least equal value which is not an

17  exemption for any type of food or medicine.

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

19  law.

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21            *****************************************

22                          HOUSE SUMMARY

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      Provides that the Legislature shall not enact any new
24    sales tax exemption unless it also repeals an existing
      sales tax exemption of at least equal value which is not
25    an exemption for food or medicine.

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