House Bill 1023

    Florida House of Representatives - 2000                HB 1023

        By Representatives Kilmer, Johnson, Fasano, Bainter,
    Flanagan, Bense, Melvin, Maygarden, Peaden, Stansel, Wallace,
    Littlefield, Cantens, Barreiro, Waters, Trovillion, Alexander,
    Kyle, J. Miller, R. Diaz de la Portilla, Argenio, Murman,
    Bilirakis and Hart


  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 certain fishing and hunting

  5         gear shall be exempt from such tax; providing

  6         definitions; providing for qualification for

  7         the exemption; providing for rules; providing

  8         an appropriation; providing an 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' Fishing and Hunting Tax Relief Act of 2000."

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

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

16  fishing gear and hunting gear having a selling price of $100

17  or less during the period from 12:01 a.m., July 29, 2000,

18  through midnight, August 6, 2000.

19         (2)  As used in this section:

20         (a)  "Fishing gear" means fishing poles, rods, reels,

21  cast nets, hooks, line, lures, fishing vests, waders, and

22  other clothing accessories relating to fishing, artificial

23  bait, and other fishing equipment and accessories directly

24  related to the use of rods and reels for fishing in fresh

25  water or salt water. "Fishing gear" does not include boats,

26  motors, trailers, and other accessories thereto.

27         (b)  "Hunting gear" means camouflage clothing and other

28  camouflage hunting accessories, tree stands and blinds, and

29  other hunting supplies or equipment directly related to the

30  lawful hunting of game as defined in chapter 68A-1, Florida

31  Administrative Code. "Hunting gear" does not include firearms,

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






    Florida House of Representatives - 2000                HB 1023

    718-114-00






  1  ammunition, knives, boats or boating equipment, or archery

  2  equipment.

  3         (3)  Only Florida residents who provide proof of

  4  possession of a Florida resident hunting license, a Florida

  5  resident fishing license, or a combination resident hunting

  6  and fishing license are eligible for the exemption provided by

  7  this section.

  8         (4)  The Department of Revenue may promulgate rules to

  9  carry out this section, which rules shall not be subject to s.

10  120.56, Florida Statutes.

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

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

13  purpose of administering this act.

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

15  law.

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17            *****************************************

18                          HOUSE SUMMARY

19
      Exempts fishing and hunting gear having a selling price
20    of $100 or less from sales tax during the period July
      29-August 6, 2000. Requires possession of a resident
21    hunting or fishing license or combination hunting and
      fishing license to qualify for the exemption. Provides an
22    appropriation.

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