House Bill hb0251

    Florida House of Representatives - 2001                 HB 251

        By Representative Kilmer






  1                      A bill to be entitled

  2         An act relating to the tax on sales, use, and

  3         other transactions; specifying a period during

  4         which the sale of clothing and certain other

  5         items shall be exempt from such tax; defining

  6         "clothing"; providing exceptions; providing for

  7         rules; providing an appropriation; providing an

  8         effective date.

  9

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

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12         Section 1.  This act may be cited as the "Florida

13  Residents' Tax Relief Act of 2001."

14         Section 2.  (1)  No tax levied under the provisions of

15  chapter 212, Florida Statutes, shall be collected on sales of

16  clothing, wallets, or bags, including handbags, backpacks,

17  fanny packs, and diaper bags, but excluding briefcases,

18  suitcases, and other garment bags, having a selling price of

19  $100 or less, during the period from 12:01 a.m., July 28,

20  2001, through midnight, August 5, 2001.

21         (2)  As used in this section, "clothing" means any

22  article of wearing apparel, including all footwear, except

23  skis, swim fins, in-line skates, and other skates, intended to

24  be worn on or about the human body. For purposes of this

25  section, "clothing" does not include watches, watchbands,

26  jewelry, umbrellas, or handkerchiefs.

27         (3)  This section does not apply to sales within a

28  theme park or entertainment complex, as defined by s.

29  509.013(9), Florida Statutes, within a public lodging

30  establishment, as defined by s. 509.013(4), Florida Statutes,

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    Florida House of Representatives - 2001                 HB 251

    718-111A-00






  1  or within an airport, as defined by s. 330.27(2), Florida

  2  Statutes.

  3         (4)  The provisions of chapter 120, Florida Statutes,

  4  to the contrary notwithstanding, the Department of Revenue may

  5  adopt rules to carry out this section.

  6         Section 3.  The sum of $200,000 is appropriated from

  7  the General Revenue Fund to the Department of Revenue for the

  8  purpose of administering this act.

  9         Section 4.  This act shall take effect upon becoming a

10  law.

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13                          HOUSE SUMMARY

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      Exempts clothing, wallets, and bags having a selling
15    price of $100 or less from sales tax during the period
      July 28-August 5, 2001. Does not apply to sales within a
16    theme park or entertainment complex, a public lodging
      establishment, or an airport. Provides an appropriation.
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CODING: Words stricken are deletions; words underlined are additions.