House Bill hb0019Ee1
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HB 19-E, First Engrossed
1 A bill to be entitled
2 An act relating to the tax on sales, use, and
3 other transactions; providing a short title;
4 specifying a period during which the sale of
5 clothing, certain other items, and school
6 supplies shall be exempt from such tax;
7 providing definitions; providing exceptions;
8 providing for rules; providing an
9 appropriation; providing for contingent effect;
10 providing duties of the Revenue Estimating
11 Conference under certain circumstances;
12 providing an effective date.
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14 Be It Enacted by the Legislature of the State of Florida:
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16 Section 1. (1) This act may be cited as the "Florida
17 Residents' Tax Relief Act of 2002."
18 (2) Any tax levied under the provisions of chapter
19 212, Florida Statutes, shall not be collected on sales of:
20 (a) Clothing, wallets, or bags, including handbags,
21 backpacks, fanny packs, and diaper bags, but excluding
22 briefcases, suitcases, and other garment bags, having a
23 selling price of $50 or less, during the period from 12:01
24 a.m., October 26, 2002, through midnight, November 3, 2002. As
25 used in this paragraph, "clothing" means any article of
26 wearing apparel, including all footwear, except skis, swim
27 fins, roller blades, and skates, intended to be worn on or
28 about the human body. For purposes of this paragraph,
29 "clothing" does not include watches, watchbands, jewelry,
30 umbrellas, or handkerchiefs.
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HB 19-E, First Engrossed
1 (b) School supplies having a selling price of $10 per
2 item or less during the period from 12:01 a.m., October 26,
3 2002, through midnight, November 3, 2002. As used in this
4 paragraph, the term "school supplies" includes pens, pencils,
5 erasers, crayons, notebooks, notebook filler paper, legal
6 pads, composition books, poster paper, scissors, tape, glue or
7 paste, rulers, computer discs, protractors, compasses, and
8 calculators.
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10 This subsection does not apply to sales within a theme park or
11 entertainment complex as defined in s. 509.013(9), Florida
12 Statutes, within a public lodging establishment as defined in
13 s. 509.013(4), Florida Statutes, or within an airport as
14 defined in s. 330.27(2), Florida Statutes.
15 (3) Notwithstanding the provisions of chapter 120,
16 Florida Statutes, the Department of Revenue may adopt rules to
17 carry out this section.
18 Section 2. The sum of $200,000 is appropriated from
19 the General Revenue Fund to the Department of Revenue for the
20 purpose of administering this act.
21 Section 3. (1) The provisions of sections 1 and 2 are
22 contingent upon the estimated unencumbered combined balances
23 in the General Revenue Fund and the Working Capital Fund
24 exceeding $180 million as of June 30, 2003, as determined by
25 the Revenue Estimating Conference and shown on the Financial
26 Outlook Statement for Combined General Revenue and Working
27 Capital Funds for Fiscal Year 2002-2003, reflecting the
28 results of Special Session 2002-E and the Governor's vetoes.
29 (2) If the combined balances estimated pursuant to
30 subsection (1) are less than $180 million, the Revenue
31 Estimating Conference shall adjust, no later than September 4,
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HB 19-E, First Engrossed
1 2002, the estimated unencumbered balances in the General
2 Revenue Fund and the Working Capital Fund as of June 30, 2003,
3 to reflect actual revenue collections and unused
4 appropriations for fiscal year 2001-2002. If the combined
5 General Revenue Fund and Working Capital Fund balances as
6 adjusted exceed $180 million, the provisions of sections 1 and
7 2 shall take effect.
8 Section 4. This act shall take effect upon becoming a
9 law.
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