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Senator Cowin moved the following amendment:



                                                  SENATE AMENDMENT

    Bill No. CS/CS/HB 4407, 1st Eng.

    Amendment No.    

                            CHAMBER ACTION
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11  Senator Cowin moved the following amendment:

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13         Senate Amendment (with title amendment) 

14         Delete everything after the enacting clause

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16  and insert:

17         Section 1.  (1)  The sale of clothing, sold as part of

18  a transaction with a taxable value totaling $100 or less,

19  shall be exempt from the tax imposed by chapter 212, Florida

20  Statutes, beginning at 12:01 a.m. on Saturday, August 15,

21  1998, through midnight of Wednesday, August 19, 1998.

22         (2)  For purposes of this section, the term "clothing"

23  means any article of wearing apparel, including footwear and

24  the materials and cloth used for fabricating clothing,

25  intended to be worn on or about the human body. For purposes

26  of this section, the term "clothing" does not include watches,

27  watchbands, jewelry, or similar items of adornment, and does

28  not include special clothing or footwear that is primarily

29  designed for athletic activity or protective use and that is

30  not worn except when so used.

31         (3)  Notwithstanding the provisions of chapter 120,

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    10:16 PM   04/28/98                             h4407c2c-11j01




                                                  SENATE AMENDMENT

    Bill No. CS/CS/HB 4407, 1st Eng.

    Amendment No.    





 1  Florida Statutes, the Department of Revenue is authorized to

 2  notify dealers and administer the provisions of this section.

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

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

 5  purpose of administering this act.

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

 7  law.

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10  ================ T I T L E   A M E N D M E N T ===============

11  And the title is amended as follows:

12         Delete everything before the enacting clause

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14  and insert:

15                      A bill to be entitled

16         An act relating to sales taxes; specifying a

17         date on which the sale of clothing shall be

18         exempt from sales taxes; defining the term

19         "clothing"; authorizing the Department of

20         Revenue to notify dealers and administer the

21         provisions of the act; providing an

22         appropriation; providing an effective date.

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