House Bill hb0097c1

    Florida House of Representatives - 2002               CS/HB 97

        By the Fiscal Responsibility Council and Representatives
    Kilmer, Bean and Hogan





  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, certain other

  5         items, and school supplies shall be exempt from

  6         such tax; providing definitions; providing

  7         exceptions; providing for rules; providing an

  8         appropriation; providing an effective date.

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

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12         Section 1.  (1)  This act may be cited as the "Florida

13  Residents' Tax Relief Act of 2002."

14         (2)  Any tax levied under the provisions of chapter

15  212, Florida Statutes, shall not be collected on sales of:

16         (a)  Clothing, wallets, or bags, including handbags,

17  backpacks, fanny packs, and diaper bags, but excluding

18  briefcases, suitcases, and other garment bags, having a

19  selling price of $50 or less, during the period from 12:01

20  a.m., July 27, 2002, through midnight, August 4, 2002. As used

21  in this paragraph, "clothing" means any article of wearing

22  apparel, including all footwear, except skis, swim fins,

23  roller blades, and skates, intended to be worn on or about the

24  human body. For purposes of this paragraph, "clothing" does

25  not include watches, watchbands, jewelry, umbrellas, or

26  handkerchiefs.

27         (b)  School supplies having a selling price of $10 per

28  item or less during the period from 12:01 a.m., July 27, 2002,

29  through midnight, August 4, 2002. As used in this paragraph,

30  the term "school supplies" includes pens, pencils, erasers,

31  crayons, notebooks, notebook filler paper, legal pads,

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    Florida House of Representatives - 2002               CS/HB 97

    187-973-02






  1  composition books, poster paper, scissors, tape, glue or

  2  paste, rulers, computer discs, protractors, compasses, and

  3  calculators.

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  5  This subsection does not apply to sales within a theme park or

  6  entertainment complex as defined in s. 509.013(9), Florida

  7  Statutes, within a public lodging establishment as defined in

  8  s. 509.013(4), Florida Statutes, or within an airport as

  9  defined in s. 330.27(2), Florida Statutes.

10         (3)  Notwithstanding the provisions of chapter 120,

11  Florida Statutes, the Department of Revenue may adopt rules to

12  carry out this section.

13         Section 2.  The sum of $200,000 is appropriated from

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

15  purpose of administering this act.

16         Section 3.  This act shall take effect upon becoming a

17  law.

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