Senate Bill 1088

    Florida Senate - 2000                                  SB 1088

    By Senator Dawson





    30-215-00                                            See HB 89

  1                      A bill to be entitled

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

  3         other transactions; providing that sales of

  4         items of tangible personal property having a

  5         selling price of $100 or less shall be exempt

  6         from said tax during a specified period;

  7         providing exceptions; providing for rules;

  8         providing an effective date.

  9

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

11

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

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

14  any item of tangible personal property having a selling price

15  of $100 or less, except alcoholic beverages, cigarettes,

16  tobacco, tobacco products, firearms and antique firearms as

17  defined by s. 790.001(1) and (6), Florida Statutes, and

18  ammunition for firearms, during the period from 12:01 a.m.,

19  August 4, 2000, through midnight, August 10, 2000.

20         (2)  The Department of Revenue may adopt rules to carry

21  out the provisions of this section.

22         Section 2.  This act shall take effect upon becoming a

23  law.

24

25            *****************************************

26                          HOUSE SUMMARY

27
      Exempts items of tangible personal property having a
28    selling price of $100 or less from sales tax during the
      period August 4-10, 2000. Does not apply to sales of
29    alcoholic beverages, cigarettes and tobacco products, or
      firearms and ammunition.
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