HOUSE AMENDMENT Bill No. HB 137 CS
1	CHAMBER ACTION
2	Senate House
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12	Representative Joyner offered the following:
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14	Amendment (with title amendment)
15	Remove everything after the enacting clause, and insert:
16	Section 1. (1) This is the "Florida Residents' Tax Relief
17	Act of 2003."
18	(2) Any tax levied under the provisions of chapter 212,
19	Florida Statutes, shall not be collected on sales of:
20	(a)1. Clothing, wallets, or bags, including handbags,
21	backpacks, fanny packs, and diaper bags, but excluding
22	briefcases, suitcases, and other garment bags, having a sales
23	price of $50 or less per item during the period from 12:01 a.m.,
24	July 31, 2003, through midnight, August 3, 2003.
25	2. As used in this paragraph, the term “clothing” means
26	any article of wearing apparel, including all footwear, except
27	skis, swim fins, roller blades, and skates, intended to be worn
28	on or about the human body. For purposes of this paragraph, the
29	term “clothing” does not include watches, watchbands, jewelry,
30	umbrellas, or handkerchiefs.
31	3. Taxes administered on the sales of clothing, wallets,
32	or bags, including handbags, backpacks, fanny packs, and diaper
33	bags, but excluding briefcases, suitcases, and other garment
34	bags, having a sales price of $50 or less per item during the
35	period from 12:01 a.m., July 26, 2003, through midnight, July
36	30, 2003, shall be collected as stated in chapter 212, Florida
37	Statutes, except that such revenues shall be designated to
38	restore funding to individuals, including individuals over 21
39	years of age, who qualify to receive adult dental, visual, and
40	hearing services under the state Medicaid program.
41	(b)1. School supplies having a sales price of $10 or less
42	per item during the period from 12:01 a.m., July 26, 2003,
43	through midnight, August 3, 2003.
44	2. As used in this paragraph, the term “school supplies”
45	means pens, pencils, erasers, crayons, notebooks, notebook
46	filler paper, legal pads, composition books, poster paper,
47	scissors, cellophane tape, glue or paste, rulers, computer
48	disks, protractors, compasses, and calculators.
49	(c)1. Books during the period from 12:01 a.m., May 1,
50	2004, through midnight, May 31, 2004.
51	2. As used in this paragraph, the term “book” means a set
52	of printed sheets bound together and published in a volume. For
53	purposes of this paragraph, the term “book” does not include any
54	newspaper, magazine, or other periodical.
55	(3) This section does not apply to sales within a theme
56	park or entertainment complex as defined in s. 509.013(9),
57	Florida Statutes, within a public lodging establishment as
58	defined in s. 509.013(4), Florida Statutes, or within an airport
59	as defined in s. 330.27(2), Florida Statutes.
60	(4) Notwithstanding the provisions of chapter 120, Florida
61	Statutes, the Department of Revenue may adopt rules to carry out
62	this section.
63	Section 2. The sum of $400,000 is appropriated from the
64	General Revenue Fund to the Department of Revenue for the
65	purpose of administering this act.
66	Section 3. This act shall take effect upon becoming a law.
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68	================= T I T L E A M E N D M E N T =================
69	Remove the entire title, and insert:
70	A bill to be entitled
71	An act relating to the tax on sales, use, and other
72	transactions; providing a popular name; specifying a
73	period during which the sale of clothing, school supplies,
74	and books are exempt from such tax; providing for
75	allocation of the tax on clothing during a specific period
76	to fund certain adult dental, visual, and hearing
77	benefits; providing definitions; authorizing the
78	Department of Revenue to adopt rules; providing an
79	appropriation; providing an effective date.