House Bill 0201

    Florida House of Representatives - 1999                 HB 201

        By Representative Byrd






  1                      A bill to be entitled

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

  3         transactions; specifying a period during which

  4         the sale of clothing shall be exempt from such

  5         tax; defining "clothing"; providing exceptions;

  6         authorizing the Department of Revenue to adopt

  7         rules; providing an appropriation; providing an

  8         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 "Florida

13  Residents' Tax Relief Act of 1999."

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

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

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

17  period from 12:01 a.m., August 14, 1999, through midnight,

18  August 20, 1999.

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

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

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

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

23  handbags, handkerchiefs, umbrellas, scarves, ties, headbands,

24  or belt buckles.

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

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

27  509.013(9), Florida Statutes, or within a public lodging

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

29         (4)  The provisions of chapter 120, Florida Statutes,

30  to the contrary notwithstanding, the Department of Revenue is

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






    Florida House of Representatives - 1999                 HB 201

    577-139-99






  1  authorized to adopt rules to carry out the provisions of this

  2  section.

  3         Section 3.  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 4.  This act shall take effect upon becoming a

  7  law.

  8

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10                          HOUSE SUMMARY

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      Exempts clothing having a value of $100 or less from
12    sales tax during the period August 14-20, 1999. Does not
      apply to sales within a theme park or entertainment
13    complex or a public lodging establishment. Provides an
      appropriation.
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