SENATE AMENDMENT

    Bill No. SB 2502

    Amendment No. ___   Barcode 950776

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11  Senators Clary and Smith moved the following amendment:

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13         Senate Amendment (with title amendment) 

14         On page 92, between lines 3 and 4,

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16  insert:

17         Section 31.  (1)  Funds in specific appropriation 3015

18  are authorized to pay administrative expenses for the

19  Commission to Review Sales Tax Exemptions, which shall review

20  and recommend changes to exemptions from the tax on sales,

21  use, and other transactions as provided in chapter 212,

22  Florida Statutes. The commission shall consist of nine

23  members, including three members of the Florida Senate,

24  appointed by the President of the Senate; three members of the

25  House of Representatives, appointed by the Speaker of the

26  House of Representatives; and three members appointed by the

27  Governor.

28         (2)  The commission shall evaluate all of the

29  exemptions from the tax on sales, use, and other transactions

30  which are provided under chapter 212, Florida Statutes,

31  according to the following schedule. The exemption types set

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                                                  SENATE AMENDMENT

    Bill No. SB 2502

    Amendment No. ___   Barcode 950776





  1  forth in this schedule are as delineated in the 2002 Florida

  2  Tax Handbook published by the Florida Senate. Following the

  3  2002 Regular Session of the Legislature, exemption types

  4  classified as "household items," "organizations," and

  5  "miscellaneous" shall be reviewed. Following the 2003 Regular

  6  Session of the Legislature, exemption types classified as

  7  "business items" shall be reviewed. Following the 2004 Regular

  8  Session of the Legislature, exemption types classified as

  9  "services (household and business)" shall be reviewed.

10         (3)  Each year by February 1, the commission shall

11  recommend to the Legislature any suggested changes to the

12  exemptions reviewed during the interim since the most recent

13  regular session of the Legislature.

14         (4)  All appointments to the commission shall be made

15  by July 1, 2002. Each commission member shall be responsible

16  for his or her expenses. The staffs of the Department of

17  Revenue, the Senate Finance and Taxation Committee, and the

18  House Fiscal Policy and Resources Committee shall provide

19  administrative support for the commission.

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21  (Redesignate subsequent sections.)

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24  ================ T I T L E   A M E N D M E N T ===============

25  And the title is amended as follows:

26         On page 3, line 24, after the semicolon

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28  insert:

29         creating the Commission to Review Sales Tax

30         Exemptions; providing membership and purposes

31         of the commission; requiring the commission to

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                                                  SENATE AMENDMENT

    Bill No. SB 2502

    Amendment No. ___   Barcode 950776





  1         make recommendations to the Legislature;

  2         requiring staffs of the Department of Revenue

  3         and legislative committees relating to taxation

  4         to provide staff support to the commission;

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