Text: HF00109 Text: HF00111 Text: HF00100 - HF00199 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. Section 422.45, Code 1999, is amended by adding
1 2 the following new subsection:
1 3 NEW SUBSECTION. 55. The gross receipts from the sale or
1 4 storage of clothing and wearing apparel, except the following:
1 5 a. Articles commonly or commercially known as jewelry,
1 6 whether real or imitation; pearls, precious and semiprecious
1 7 stones, and imitations of these; articles made of, or
1 8 ornamented, mounted, or fitted with precious metals or
1 9 imitations of these; watches; clocks; cases and movements for
1 10 watches and clocks; gold, gold-plated, silver, or sterling
1 11 flatware or hollowware and silver-plated hollowware; opera
1 12 glasses; lorgnettes; marine glasses; field glasses; and
1 13 binoculars.
1 14 b. Articles made of fur on the hide or pelt, and articles
1 15 of which this fur is the component material or chief value,
1 16 but only if the value is more than three times the value of
1 17 the next most valuable component material.
1 18 c. Perfumes, essences, extracts, toilet waters, cosmetics,
1 19 petroleum jellies, hair oils, pomades, hair dressing, hair
1 20 restoratives, hair dyes, aromatic cachous, and toilet powders.
1 21 However, the exemption shall apply to lotion, oil, powder, or
1 22 other articles intended to be used or applied only in the case
1 23 of babies.
1 24 d. Trunks; valises; traveling bags; suitcases; satchels;
1 25 overnight bags; hat boxes for use by travelers; beach bags;
1 26 bathing suit bags; briefcases made of leather or imitation
1 27 leather; salespeople's sample and display cases; purses;
1 28 handbags; pocketbooks; wallets; billfolds; card, pass, and key
1 29 cases; and toilet cases.
1 30 EXPLANATION
1 31 The bill exempts from the sales and use taxes the sales of
1 32 and storage of clothing and wearing apparel, except jewelry,
1 33 furs, perfumes, cosmetics, suitcases, and leather goods.
1 34 LSB 1440YH 78
1 35 mg/cf/24
Text: HF00109 Text: HF00111 Text: HF00100 - HF00199 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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