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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