House Bill 1849c1

    Florida House of Representatives - 2000             CS/HB 1849

        By the Committee on Finance & Taxation and Representatives
    Waters, Farkas, R. Diaz de la Portilla, Argenio and Bilirakis





  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

  6         for repeal; providing an 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, or any successor provision of the Code of Federal

22  Regulations, and that are for use in motor vehicles are exempt

23  from the tax imposed by this chapter. This exemption applies

24  to tether anchorages, tether straps, tether hooks, and similar

25  accessory items required to install such systems, regardless

26  of whether such items are purchased separately or as part of a

27  qualified child restraint system.

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29  Exemptions provided to any entity by this subsection shall not

30  inure to any transaction otherwise taxable under this chapter

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

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






    Florida House of Representatives - 2000             CS/HB 1849

    696-179-00






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

  2  check, or credit card even when that representative or

  3  employee is subsequently reimbursed by such entity.

  4         Section 2.  Paragraph (ggg) of subsection (7) of

  5  section 212.08, Florida Statutes, as created by this act,

  6  shall be repealed on December 31, 2002.

  7         Section 3.  This act shall take effect July 1, 2000.

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