House Bill 4437

    Florida House of Representatives - 1998                HB 4437

        By Representatives Gottlieb, Wasserman Schultz, Tobin,
    Mackenzie, Horan, Ritter, Ritchie, Miller, Stafford, Boyd,
    Mackey, Rayson, Effman, Lippman, Bainter, Wise, Crow, Byrd,
    Trovillion, Ball, Kelly, Westbrook, Morroni, Goode, Culp,
    (Additional Sponsors on Last Printed Page)


  1                      A bill to be entitled

  2         An act relating to Back-to-School Tax Break

  3         Days; designating August 7 and 8, 1998, as

  4         "Back-to-School Tax Break Days"; providing that

  5         no tax levied under ch. 212, F.S., shall be

  6         collected on those days on sales of school

  7         supplies, school uniforms, or clothing with a

  8         value of less than $25; providing definitions;

  9         providing for rules; providing an effective

10         date.

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

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14         Section 1.  Back-to-School Tax Break Days.--

15         (1)  Friday, August 7, 1998, and Saturday, August 8,

16  1998, are designated as "Back-to-School Tax Break Days."

17  During the 48 hours of those days no tax levied under the

18  provisions of chapter 212, Florida Statutes, shall be

19  collected on sales of school supplies or school uniforms, or

20  on sales of clothing having a taxable value of less than $25.

21         (2)  As used in this section:

22         (a)  "School supplies" means paper, poster board,

23  notebooks, binders, scissors, pencils, pens, rulers, crayons,

24  markers, lunchboxes, backpacks, dictionaries, thesauruses,

25  tape, tape dispensers, staples, and staplers.

26         (b)  "Clothing" means any article of wearing apparel,

27  including footwear, intended to be worn on or about the human

28  body. For purposes of this section, "clothing" does not

29  include watches, jewelry, or similar items of adornment.

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






    Florida House of Representatives - 1998                HB 4437

    592-102-98






  1         (3)  The Department of Revenue is authorized to adopt

  2  rules pursuant to chapter 120, Florida Statutes, to carry out

  3  the provisions of this section.

  4         Section 2.  This act shall take effect upon becoming a

  5  law.

  6

  7            *****************************************

  8                          HOUSE SUMMARY

  9
      Designates August 7 and 8, 1998, as "Back-to-School Tax
10    Break Days," and provides that no sales tax shall be
      collected on those days on sales of school supplies or
11    school uniforms, or of clothing having a value of less
      than $25.
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                         ADDITIONAL SPONSORS
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    Harrington, Edwards, Clemons, Greene, Casey, Rojas, Healey,
17  Jacobs, Kosmas, D. Prewitt, Brown, Hill, Silver, Arnold,
    Albright, Sanderson, Gay, Lacasa, Littlefield,
18  Rodriguez-Chomat, Stabins, Reddick, Dennis, Eggelletion,
    Warner, Wiles, Minton, Fischer, Hafner, Chestnut,
19  Dawson-White, Bullard, Sembler, Wallace, Feeney, Cosgrove,
    Morse, Valdes, Bradley, Meek, Logan, Jones and Bloom
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