Senate Bill 0140e1

    CS for SB 140                            First Engrossed (ntc)



  1                      A bill to be entitled

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

  3         other transactions; specifying a period during

  4         which the sale of clothing shall be exempt from

  5         such tax; defining "clothing" for purposes of

  6         the exemption; providing for rules; providing

  7         an appropriation; providing an effective date.

  8

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

10

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

12  Residents' Tax Relief Act of 1999."

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

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

15  clothing having a taxable value of $100 or less during the

16  period from 12:01 a.m., July 31, 1999, through midnight,

17  August 8, 1999.

18         (2)  As used in this section, the term "clothing" means

19  any article of wearing apparel, including backpacks, scarves,

20  ties, handbags, headbands and all footwear, intended to be

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

22  the term "clothing" does not include watches, watchbands,

23  jewelry, umbrellas, or belt buckles.

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

25  theme park or entertainment complex as defined in s.

26  509.013(9), within a public lodging establishment as defined

27  in s. 509.013(4), or within an airport as defined in s.

28  330.27(2).

29         (4)  The provisions of chapter 120 to the contrary

30  notwithstanding, the Department of Revenue may adopt rules to

31  carry out this section.


                                  1

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






    CS for SB 140                            First Engrossed (ntc)



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

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

  3  purpose of administering this act.

  4         Section 4.  This act shall take effect upon becoming a

  5  law.

  6

  7

  8

  9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

31


                                  2