Senate Bill 0858

    Florida Senate - 2000                                   SB 858

    By Senator Cowin





    11-691A-00                                          See HB 255

  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         safety car seats for children, and incontinence

  6         undergarments; 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)  Diapers, safety car seats for children,  and

20  incontinence undergarments.--Diapers for infants, safety car

21  seats for children, and incontinence undergarments are exempt

22  from the tax imposed 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.

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

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






    Florida Senate - 2000                                   SB 858
    11-691A-00                                          See HB 255




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  2                       LEGISLATIVE SUMMARY

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      Provides a sales tax exemption for diapers for infants,
  4    safety car seats for children, and incontinence
      undergarments.
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