House Bill hb0251e1

                                           HB 251, 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, school supplies,

  5         and certain other items shall be exempt from

  6         such tax; defining "clothing" and "school

  7         supplies" for purposes of the exemption;

  8         providing exceptions; providing for rules;

  9         providing an appropriation; providing an

10         effective date.

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

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

15  Residents' Tax Relief Act of 2001."

16         Section 2.  (1)  No tax levied under the provisions of

17  chapter 212, Florida Statutes, shall be collected on sales of

18  clothing, wallets, or bags, including handbags, backpacks,

19  fanny packs, and diaper bags, but excluding briefcases,

20  suitcases, and other garment bags, having a selling price of

21  $100 or less, during the period from 12:01 a.m., August 1,

22  2001, through midnight, August 6, 2001.

23         (2)  As used in this section, "clothing" means any

24  article of wearing apparel, including all footwear, except

25  skis, swim fins, in-line skates, and other skates, intended to

26  be worn on or about the human body. For purposes of this

27  section, "clothing" does not include watches, watchbands,

28  jewelry, umbrellas, or handkerchiefs.

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

30  theme park or entertainment complex, as defined by s.

31  509.013(9), Florida Statutes, within a public lodging


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                                           HB 251, First Engrossed



  1  establishment, as defined by s. 509.013(4), Florida Statutes,

  2  or within an airport, as defined by s. 330.27(2), Florida

  3  Statutes.

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

  5  to the contrary notwithstanding, the Department of Revenue may

  6  adopt rules to carry out this section.

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

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

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

10  the period from 12:01 a.m., August 1, 2001, through midnight,

11  August 6, 2001.

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

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

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

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

16  protractors, compasses, and calculators.

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

18  to the contrary notwithstanding, the Department of Revenue may

19  adopt rules to carry out this section.

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

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

22  purpose of administering this act.

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

24  law.

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