Senate Bill sb0214c1

    Florida Senate - 2002                            CS for SB 214

    By the Committee on Commerce and Economic Opportunities; and
    Senators Cowin and Crist




    310-2327-02

  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, wallets, bags, and

  5         school supplies shall be exempt from such tax;

  6         defining the terms "clothing" and "school

  7         supplies" for purposes of the exemption;

  8         providing that the exemption does not apply to

  9         sales within certain theme parks, entertainment

10         complexes, public lodging establishments, or

11         airports; providing requirements with respect

12         to proof of Florida residency; providing for

13         rules; providing an appropriation; providing an

14         effective date.

15  

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

17  

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

19  Residents' Tax Relief Act."

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

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

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

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

24  other garment bags, having a selling price of $100 or less

25  during the period from 12:01 a.m., July 27, 2002, through

26  midnight, August 4, 2002.

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

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

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

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

31  

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






    Florida Senate - 2002                            CS for SB 214
    310-2327-02




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

  2  jewelry, umbrellas, or handkerchiefs.

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

  4  theme park or entertainment complex as defined in section

  5  509.013(9), Florida Statutes, within a public lodging

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

  7  Statutes, or within an airport as defined in section

  8  330.27(2), Florida Statutes.

  9         (4)  In order to receive the tax benefit provided for

10  in this section, the purchaser must provide proof of Florida

11  residency by production of a Florida driver's license or

12  Florida identification card.

13         (5)  The provisions of chapter 120, Florida Statutes,

14  to the contrary notwithstanding, the Department of Revenue may

15  adopt rules to carry out this section.

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

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

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

19  the period from 12:01 a.m., July 27, 2002, through midnight,

20  August 4, 2002.

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

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

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

24  paper, scissors, tape, glue or paste, rulers, computer discs,

25  protractors, compasses, and calculators.

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

27  theme park or entertainment complex as defined in section

28  509.013(9), Florida Statutes, within a public lodging

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

30  Statutes, or within an airport as defined in section

31  330.27(2), Florida Statutes.

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    Florida Senate - 2002                            CS for SB 214
    310-2327-02




  1         (4)  In order to receive the tax benefit provided for

  2  in this section, the purchaser must provide proof of Florida

  3  residency by production of a Florida driver's license or

  4  Florida identification card.

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

  6  to the contrary notwithstanding, the Department of Revenue may

  7  adopt rules to carry out this section.

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

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

10  purpose of administering this act.

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

12  law.

13  

14          STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
                       COMMITTEE SUBSTITUTE FOR
15                         Senate Bill 214

16                                 

17  The committee substitute adds the following substantive
    provisions to SB 214:
18  
    1)  Provides that the sales tax exemption for school supplies,
19  as created by the committee substitute, does not apply to
    sales within certain theme parks, entertainment complexes,
20  public lodging establishments, or airports.

21  2)  Provides that, in order to receive the tax benefits
    created by the sales tax exemptions under the act, a purchaser
22  must provide proof of Florida residency by production of a
    Florida driver's license or Florida identification card.
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CODING: Words stricken are deletions; words underlined are additions.