House Bill hb0251e2

                                      HB 251, Second Engrossed/ntc



  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.

11  

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

13  

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

15  Residents' Tax Relief Act."

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

17  Florida Statutes, shall not be collected on sales of clothing,

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

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

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

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

22  midnight, August 5, 2001.

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

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

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

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

27  the term "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 in section

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


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






                                      HB 251, Second Engrossed/ntc



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

  2  Statutes, or within an airport as defined in section

  3  330.27(2), Florida 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, shall 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., July 28, 2001, through midnight,

11  August 5, 2001.

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

13  supplies" means 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)  This section does not apply to sales within a

18  theme park or entertainment complex as defined in section

19  509.013(9), Florida Statutes, within a public lodging

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

21  Statutes, or within an airport as defined in section

22  330.27(2), Florida Statutes.

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

24  to the contrary notwithstanding, the Department of Revenue may

25  adopt rules to carry out this section.

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

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

28  purpose of administering this act.

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

30  law.

31  


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