Senate Bill 0064e1
CODING: Words stricken are deletions; words underlined are additions.
SB 64 First Engrossed
1 A bill to be entitled
2 An act relating to the tax on sales, use, and
3 other transactions; specifying a period during
4 which the sale of clothing shall be exempt from
5 such tax; specifying a period during which the
6 taxes collected from the sale of clothing shall
7 be used to augment funding of grants and aid
8 for adult and children's mental health
9 services; defining the term "clothing" for
10 purposes of the exemption; exempting sales at
11 certain locations from the tax exemption;
12 providing for rules; specifying a period during
13 which the sale of school supplies is exempt
14 from the sales tax; specifying a period during
15 which the taxes collected from the sale of
16 school supplies shall be used to augment
17 funding of grants and aid for adult and
18 children's mental health services; defining the
19 term "school supplies" for purposes of the
20 exemption; providing for rules; providing an
21 appropriation; providing an effective date.
22
23 Be It Enacted by the Legislature of the State of Florida:
24
25 Section 1. (1) For the period beginning at 12:01
26 a.m., July 29, 2000, through midnight, August 6, 2000, taxes
27 levied under chapter 212, Florida Statutes, shall have
28 extraordinary administration and be collected in the following
29 manner:
30 (a) No tax shall be collected on sales of clothing,
31 wallets, or bags, including handbags, backpacks, fanny packs,
1
CODING: Words stricken are deletions; words underlined are additions.
SB 64 First Engrossed
1 and diaper bags, but excluding briefcases, suitcases, and
2 other garment bags, having a selling price of $100 or less
3 during the period from 12:01 a.m., July 29, 2000, through
4 midnight, August 2, 2000.
5 (b) Taxes administered on sales of clothing, wallets,
6 or bags, including handbags, backpacks, fanny packs, and
7 diaper bags, but excluding briefcases, suitcases, and other
8 garment bags, having a selling price of $100 or less during
9 the period from 12:01 a.m., August 3, 2000, through midnight,
10 August 6, 2000, shall be collected as stated in chapter 212,
11 Florida Statutes, except that such revenues shall be
12 designated to augment funding of grants and aid for adult and
13 children's mental health services for the 2000-2001 fiscal
14 year.
15 (2) As used in this section, the term "clothing" means
16 any article of wearing apparel, including all footwear, except
17 skis, swim fins, roller blades, and skates, intended to be
18 worn on or about the human body. For purposes of this section,
19 the term "clothing" does not include watches, watchbands,
20 jewelry, umbrellas, or handkerchiefs.
21 (3) This section does not apply to sales within a
22 theme park or entertainment complex as defined in section
23 509.013(9), Florida Statutes, within a public lodging
24 establishment as defined in section 509.013(4), Florida
25 Statutes, or within an airport as defined in section
26 330.27(2), Florida Statutes.
27 (4) The provisions of chapter 120, Florida Statutes,
28 to the contrary notwithstanding, the Department of Revenue may
29 adopt rules to carry out this section.
30 Section 2. (1) For the period beginning at 12:01
31 a.m., July 29, 2000, through midnight, August 6, 2000, taxes
2
CODING: Words stricken are deletions; words underlined are additions.
SB 64 First Engrossed
1 levied under chapter 212, Florida Statutes, shall have
2 extraordinary administration and be collected in the following
3 manner:
4 (a) No tax shall be collected on sales of school
5 supplies having a selling price of $10 per item or less during
6 the period from 12:01 a.m., July 29, 2000, through midnight,
7 August 2, 2000.
8 (b) Taxes administered on sales of school supplies
9 having a selling price of $10 per item or less during the
10 period from 12:01 a.m., August 3, 2000, through midnight,
11 August 5,2000, shall be collected as stated in chapter 212,
12 Florida Statutes, except that such revenues shall be
13 designated to augment funding of grants and aid for adult and
14 children's mental health services for the 2000-2001 fiscal
15 year.
16 (2) As used in this section, the term "school
17 supplies" includes pens, pencils, erasers, crayons, notebooks,
18 notebook filler paper, legal pads, composition books, poster
19 paper, scissors, cellophane tape, glue or paste, rulers,
20 protractors, compasses, and calculators.
21 (3) The provisions of chapter 120, Florida Statutes,
22 to the contrary notwithstanding, the Department of Revenue may
23 adopt rules to carry out this section.
24 Section 3. The sum of $200,000 is appropriated from
25 the General Revenue Fund to the Department of Revenue for the
26 purpose of administering this act.
27 Section 4. This act shall take effect upon becoming a
28 law.
29
30
31
3