House Bill 0691

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






    Florida House of Representatives - 2000                 HB 691

        By Representative Andrews






  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 the sale of

  5         children's clothing; providing definitions;

  6         directing the Department of Revenue to

  7         establish a technical assistance advisory group

  8         to assist in determining taxability of specific

  9         clothing items; providing an effective date.

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

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

14  of section 212.08, Florida Statutes, to read:

15         212.08  Sales, rental, use, consumption, distribution,

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

17  the rental, the use, the consumption, the distribution, and

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

19  following are hereby specifically exempt from the tax imposed

20  by this chapter.

21         (7)  MISCELLANEOUS EXEMPTIONS.--

22         (ggg)  Children's clothing.--

23         1.  The sale of articles of children's clothing is

24  exempt from the tax imposed by this chapter. This exemption

25  only applies to articles of clothing sized pursuant to

26  recognized standards of the clothing trade, as follows: 0-3

27  months, 3-6 months, 6-9 months, 12 months, 24 months, 2T, 3T,

28  4T, 5T, 6, and 6X.

29         2.  As used in this paragraph, "articles of children's

30  clothing" includes all inner and outer wear, footwear,

31  headwear, neckwear, hosiery, shirts, gloves, mittens, socks,

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






    Florida House of Representatives - 2000                 HB 691

    571-166-00






  1  bathing suits, robes, pajamas, underwear, handkerchiefs, gym

  2  suits, rubbers, artics, boots, sneakers, belts, suspenders,

  3  garters, novelty costumes, and similar articles of children's

  4  clothing. "Inner and outer wear" includes baby blankets, both

  5  receiving and crib, and disposable or reusable children's

  6  diapers and diaper inserts. "Articles of children's clothing"

  7  does not include:

  8         a.  Clothing sized and styled or classified by

  9  standards of the clothing trade as adult clothing.

10         b.  Sporting equipment specifically designed for wear

11  during sporting activities and not customarily worn during

12  daily, non-sport-oriented activities such as baseball gloves,

13  bowling shoes, ski boots, fishing boots, life jackets and

14  vests, football helmets, shin guards, shoe skates, shoulder

15  pads, and track and other cleated shoes.

16         c.  Accessories such as handbags, hair clips,

17  ornamental jewelry, umbrellas, wallets, watches, and watch

18  bands.

19         d.  Rented clothing.

20         3.  The department shall establish a technical

21  assistance advisory group composed of public and private

22  sector members, including representatives of clothing

23  manufacturers, retailers, and retail trade or industry

24  associations, to advise the department in determining the

25  taxability of specific articles of children's clothing. In

26  determining taxability and in preparing a list of specific

27  articles of children's clothing that are exempt, this group

28  shall not be subject to the provisions of chapter 120. The

29  private sector members of this group shall not be compensated

30  for serving on the group.

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






    Florida House of Representatives - 2000                 HB 691

    571-166-00






  1  Exemptions provided to any entity by this subsection shall not

  2  inure to any transaction otherwise taxable under this chapter

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

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

  5  check, or credit card even when that representative or

  6  employee is subsequently reimbursed by such entity.

  7         Section 2.  This act shall take effect October 1, 2000.

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10                          HOUSE SUMMARY

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      Provides a sales tax exemption for children's clothing.
12    Directs the Department of Revenue to establish a
      technical assistance advisory group to assist in
13    determining taxability of specific clothing items.

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