House Bill 4407c2

    Florida House of Representatives - 1998          CS/CS/HB 4407

        By the Committees on Finance & Taxation, Governmental
    Operations and Representatives Byrd, Fasano, Feeney, Peaden,
    Maygarden, Murman, Tamargo, Arnall, Bitner, Wallace, Putnam,
    Harrington, Flanagan, Kelly, Westbrook, Burroughs,
    (Additional Sponsors on Last Printed Page)


  1                      A bill to be entitled

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

  3         transactions; providing a short title;

  4         providing that no tax levied under ch. 212,

  5         F.S., shall be collected on sales of clothing

  6         with a value of $50 or less during specified

  7         periods in August 1998 and January 1999;

  8         providing a definition; providing for rules;

  9         providing an effective date.

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

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

14  Residents' Tax Relief Act of 1998."

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

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

17  clothing having a taxable value of $50 or less during the

18  following periods:

19         (a)  From 12:01 a.m., August 15, 1998, through

20  midnight, August 21, 1998.

21         (b)  From 12:01 a.m., January 15, 1999, through

22  midnight, January 17, 1999.

23         (2)  As used in this section, "clothing" means any

24  article of wearing apparel, including footwear, intended to be

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

26  "clothing" does not include watches, watchbands, jewelry,

27  handbags, handkerchiefs, umbrellas, scarves, ties, headbands,

28  or belt buckles.

29         (3)  The Department of Revenue is authorized to adopt

30  rules pursuant to chapter 120, Florida Statutes, to carry out

31  the provisions of this section.

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






    Florida House of Representatives - 1998          CS/CS/HB 4407

    696-151-98






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

  2  law.

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  7                       ADDITIONAL SPONSORS

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    Littlefield, Lacasa, Sembler, Mackey, Ogles, Ball, Crow, Culp,
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    Rojas, Thrasher, Starks and Crist
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