Florida Senate - 2014 SB 792 By Senator Flores 37-00962-14 2014792__ 1 A bill to be entitled 2 An act relating to the tax on sales, use, and other 3 transactions; specifying a period during which the 4 sale of clothing, wallets, bags, school supplies, 5 personal computers, and personal computer related 6 accessories are exempt from the sales tax; providing 7 definitions; providing exceptions; authorizing the 8 Department of Revenue to adopt emergency rules; 9 providing an appropriation; providing an effective 10 date. 11 12 Be It Enacted by the Legislature of the State of Florida: 13 14 Section 1. (1) The tax levied under chapter 212, Florida 15 Statutes, may not be collected during the period from 12:01 a.m. 16 on August 1, 2014, through 11:59 p.m. on August 3, 2014, on the 17 sale of: 18 (a) Clothing, wallets, or bags, including handbags, 19 backpacks, fanny packs, and diaper bags, but excluding 20 briefcases, suitcases, and other garment bags, having a sales 21 price of $75 or less per item. As used in this paragraph, the 22 term “clothing” means: 23 1. An article of wearing apparel intended to be worn on or 24 about the human body, excluding watches, watchbands, jewelry, 25 umbrellas, and handkerchiefs; and 26 2. All footwear, excluding skis, swim fins, roller blades, 27 and skates. 28 (b) School supplies having a sales price of $15 or less per 29 item. As used in this paragraph, the term “school supplies” 30 means pens, pencils, erasers, crayons, notebooks, notebook 31 filler paper, legal pads, binders, lunch boxes, construction 32 paper, markers, folders, poster board, composition books, poster 33 paper, scissors, cellophane tape, glue or paste, rulers, 34 computer disks, protractors, compasses, and calculators. 35 (c) Personal computers and related accessories that have a 36 sales price of $750 or less and are purchased for noncommercial 37 home or personal use. As used in this paragraph, the term: 38 1. “Personal computer” means an electronic device that 39 accepts information in digital or similar form and manipulates 40 such information for a result based on a sequence of 41 instructions. The term includes an electronic book reader and a 42 laptop, desktop, handheld, tablet, or tower computer but does 43 not include a cellular telephone, video game console, digital 44 media receiver, or device that is not primarily designed to 45 process data. 46 2. “Related accessories” includes keyboards, mice, personal 47 digital assistants, monitors, other peripheral devices, modems, 48 routers, and nonrecreational software regardless of whether the 49 accessories are used in association with a personal computer 50 base unit but does not include furniture or systems, devices, 51 software, monitors with a television tuner, or other peripherals 52 that are designed or intended primarily for recreational use. 53 (2) The tax exemptions provided in this section do not 54 apply to sales within a theme park or entertainment complex as 55 defined in s. 509.013, Florida Statutes, within a public lodging 56 establishment as defined in s. 509.013, Florida Statutes, or 57 within an airport as defined in s. 330.27, Florida Statutes. 58 (3) The Department of Revenue may, and all conditions are 59 deemed met to, adopt emergency rules pursuant to ss. 120.536(1) 60 and 120.54, Florida Statutes, to administer this section. 61 Section 2. For the 2013-2014 fiscal year, the sum of 62 $235,695 in nonrecurring funds is appropriated from the General 63 Revenue Fund to the Department of Revenue for the purpose of 64 administering this act. Funds from the appropriation that remain 65 unexpended or unencumbered as of June 30, 2014, shall revert and 66 be reappropriated for the same purpose in the 2014-2015 fiscal 67 year. 68 Section 3. This act shall take effect upon becoming a law.