House Bill 1849

    Florida House of Representatives - 2000                HB 1849

        By Representative Waters






  1                      A bill to be entitled

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

  3         transactions; amending s. 212.08, F.S.;

  4         providing an exemption for child restraint

  5         systems for use in motor vehicles; providing an

  6         effective date.

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

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10         Section 1.  Paragraph (ggg) is added to subsection (7)

11  of section 212.08, Florida Statutes, to read:

12         212.08  Sales, rental, use, consumption, distribution,

13  and storage tax; specified exemptions.--The sale at retail,

14  the rental, the use, the consumption, the distribution, and

15  the storage to be used or consumed in this state of the

16  following are hereby specifically exempt from the tax imposed

17  by this chapter.

18         (7)  MISCELLANEOUS EXEMPTIONS.--

19         (ggg)  Child restraint systems.--Child restraint

20  systems that comply with the requirements of 49 C.F.R. s.

21  571.213 (1998) and that are for use in motor vehicles are

22  exempt from the tax imposed by this chapter.

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24  Exemptions provided to any entity by this subsection shall not

25  inure to any transaction otherwise taxable under this chapter

26  when payment is made by a representative or employee of such

27  entity by any means, including, but not limited to, cash,

28  check, or credit card even when that representative or

29  employee is subsequently reimbursed by such entity.

30         Section 2.  This act shall take effect January 1, 2001.

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






    Florida House of Representatives - 2000                HB 1849

    722-124-00






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  2                          HOUSE SUMMARY

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      Provides a sales tax exemption for child restraint
  4    systems used in motor vehicles.

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