House Bill 4407e1

                                    CS/CS/HB 4407, First Engrossed



  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; excluding sales within

  9         a theme park or entertainment complex or public

10         lodging establishment; providing for rules;

11         providing an effective date.

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

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

16  Residents' Tax Relief Act of 1998."

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

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

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

20  following periods:

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

22  midnight, August 21, 1998.

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

24  midnight, January 17, 1999.

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

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

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

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

29  handbags, handkerchiefs, umbrellas, scarves, ties, headbands,

30  or belt buckles.

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






                                    CS/CS/HB 4407, First Engrossed



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

  2  theme park or entertainment complex, as defined in s.

  3  509.013(9), Florida Statutes, or within a public lodging

  4  establishment, as defined in s. 509.013(4), Florida Statutes.

  5         (4)  The Department of Revenue is authorized to adopt

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

  7  the provisions of this section.

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

  9  law.

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