Senate Bill sb0156c1

    Florida Senate - 2001                            CS for SB 156

    By the Committee on Finance and Taxation; and Senator Cowin





    314-1979-01

  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 and school supplies

  5         shall be exempt from such tax; defining the

  6         terms "clothing" and "school supplies" for

  7         purposes of the exemption; providing for rules;

  8         providing an appropriation; providing an

  9         effective date.

10

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

12

13         Section 1.  This act may be cited as the "Florida

14  Residents' Tax Relief Act."

15         Section 2.  (1)  A tax levied under chapter 212,

16  Florida Statutes, may not be collected on sales of clothing,

17  wallets, or bags, including handbags, backpacks, fanny packs,

18  and diaper bags, but excluding briefcases, suitcases, and

19  other garment bags, having a selling price of $50 or less

20  during the period from 12:01 a.m., July 28, 2001, through

21  midnight, August 5, 2001.

22         (2)  As used in this section, the term "clothing" means

23  any article of wearing apparel, including all footwear, except

24  skis, swim fins, roller blades, and skates, intended to be

25  worn on or about the human body. For purposes of this section,

26  the term "clothing" does not include watches, watchbands,

27  jewelry, umbrellas, or handkerchiefs.

28         (3)  This section does not apply to sales within a

29  theme park or entertainment complex as defined in section

30  509.013(9), Florida Statutes, within a public lodging

31  establishment as defined in section 509.013(4), Florida

                                  1

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






    Florida Senate - 2001                            CS for SB 156
    314-1979-01




  1  Statutes, or within an airport as defined in section

  2  330.27(2), Florida Statutes.

  3         (4)  The provisions of chapter 120, Florida Statutes,

  4  to the contrary notwithstanding, the Department of Revenue may

  5  adopt rules to carry out this section.

  6         Section 3.  (1)  A tax levied under chapter 212,

  7  Florida Statutes, may not be collected on sales of school

  8  supplies having a selling price of $10 per item or less during

  9  the period from 12:01 a.m., July 28, 2001, through midnight,

10  August 5, 2001.

11         (2)  As used in this section, the term "school

12  supplies" includes pens, pencils, erasers, crayons, notebooks,

13  notebook filler paper, legal pads, composition books, poster

14  paper, scissors, cellophane tape, glue or paste, rulers,

15  protractors, compasses, and calculators.

16         (3)  The provisions of chapter 120, Florida Statutes,

17  to the contrary notwithstanding, the Department of Revenue may

18  adopt rules to carry out this section.

19         Section 4.  The sum of $200,000 is appropriated from

20  the General Revenue Fund to the Department of Revenue for the

21  purpose of administering this act.

22         Section 5.  This act shall take effect upon becoming a

23  law.

24

25          STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
                       COMMITTEE SUBSTITUTE FOR
26                              SB 156

27

28  1)    Changes the selling price of qualified clothing that is
          eligible for "tax-free shopping days" from $100 to $50.
29
    2)    For the purpose of qualifying as a "tax-free" purchase,
30        the CS eliminates from the definition of "clothing"
          diapers and incontinence undergarments.
31

                                  2

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