House Bill hb0141B

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    Florida House of Representatives - 2001               HB 141-B

        By Representative Wallace






  1                      A bill to be entitled

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

  3         other transactions; providing a short title;

  4         specifying a period during which the tax on the

  5         sales price of an item of tangible personal

  6         property sold at retail does not apply to an

  7         item valued at less than $100; providing an

  8         appropriation; providing an effective date.

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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  Economic Stimulus Act."

14         Section 2.  The tax imposed by s. 212.05(1)(a)1.a.,

15  Florida Statutes, does not apply to the sales price of any

16  item or article of tangible personal property valued at less

17  than $100, when sold during the period from 12:01 a.m.,

18  November 23, 2001, through midnight, December 2, 2001.

19         Section 3.  The sum of $225,000 is appropriated from

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

21  purpose of administering this act.

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

23  law, or upon final approval of legislation providing for

24  salaries and other expenses of state government in a total

25  amount that is less than or equal to the amount of projected

26  state revenues determined after application of the impact of

27  this act, whichever is later.

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    Florida House of Representatives - 2001               HB 141-B

    567-179A-01






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  2                          HOUSE SUMMARY

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      Creates the "Florida Economic Stimulus Act." Provides
  4    that the sale of any item of tangible personal property
      valued at less than $100 during the period of November
  5    23-December 2, 2001, is exempt from sales tax.

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