House Bill 0255

    Florida House of Representatives - 2000                 HB 255

        By Representatives Kyle and Maygarden






  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 diapers for infants

  5         and incontinence undergarments; 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)  Diapers and incontinence undergarments.--Diapers

20  for infants and incontinence undergarments are exempt from the

21  tax imposed by this chapter.

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23  Exemptions provided to any entity by this subsection shall not

24  inure to any transaction otherwise taxable under this chapter

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

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

27  check, or credit card even when that representative or

28  employee is subsequently reimbursed by such entity.

29         Section 2.  This act shall take effect July 1, 2000.

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






    Florida House of Representatives - 2000                 HB 255

    720-112-00






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  2                          HOUSE SUMMARY

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      Provides a sales tax exemption for diapers for infants
  4    and incontinence undergarments.

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