House Bill 0255c1

    Florida House of Representatives - 2000              CS/HB 255

        By the Committee on Finance & Taxation and Representatives
    Kyle, Maygarden, Andrews, Sublette, Crow, Argenio, Bense,
    Cantens, Waters, Johnson and Tullis




  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 and

  5         incontinence undergarments; providing an

  6         appropriation; providing for repeal; providing

  7         effective dates.

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

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

12  of section 212.08, Florida Statutes, to read:

13         212.08  Sales, rental, use, consumption, distribution,

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

15  the rental, the use, the consumption, the distribution, and

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

17  following are hereby specifically exempt from the tax imposed

18  by this chapter.

19         (7)  MISCELLANEOUS EXEMPTIONS.--

20         (ggg)  Diapers and incontinence undergarments.--Diapers

21  and incontinence undergarments are exempt from the tax imposed

22  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.

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






    Florida House of Representatives - 2000              CS/HB 255

    696-182-00






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

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

  3  shall be repealed on December 31, 2002.

  4         Section 3.  Effective upon this act becoming a law, the

  5  sum of $46,400 is appropriated from the General Revenue Fund

  6  to the Department of Revenue for the purpose of administering

  7  this act.

  8         Section 4.  Except as otherwise provided herein, this

  9  act shall take effect July 1, 2000.

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