HOUSE AMENDMENT Bill No. HB 137 CS
1	CHAMBER ACTION
2	Senate House
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12	Representative Wiles 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	August 2, 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, August
36	1, 2003, shall be collected as stated in chapter 212, Florida
37	Statutes, except that such revenues shall be designated to fund
38	the provisions of the First Sergeant Carey Baker Military Relief
39	Act.
40	(b)1. School supplies having a sales price of $10 or less
41	per item during the period from 12:01 a.m., August 2, 2003,
42	through midnight, August 3, 2003.
43	2. As used in this paragraph, the term “school supplies”
44	means pens, pencils, erasers, crayons, notebooks, notebook
45	filler paper, legal pads, composition books, poster paper,
46	scissors, cellophane tape, glue or paste, rulers, computer
47	disks, protractors, compasses, and calculators.
48	3. Taxes administered on the sales of school supplies
49	having a sales price of $10 or less per item during the period
50	from 12:01 a.m., July 26, 2003, through midnight, August 1,
51	2003, shall be collected as stated in chapter 212, Florida
52	Statutes, except that such revenues shall be designated to fund
53	the provisions of the First Sergeant Carey Baker Military Relief
54	Act.
55	(c)1. Books during the period from 12:01 a.m., May 1,
56	2004, through midnight, May 31, 2004.
57	2. As used in this paragraph, the term “book” means a set
58	of printed sheets bound together and published in a volume. For
59	purposes of this paragraph, the term “book” does not include any
60	newspaper, magazine, or other periodical.
61	(3) This section does not apply to sales within a theme
62	park or entertainment complex as defined in s. 509.013(9),
63	Florida Statutes, within a public lodging establishment as
64	defined in s. 509.013(4), Florida Statutes, or within an airport
65	as defined in s. 330.27(2), Florida Statutes.
66	(4) Notwithstanding the provisions of chapter 120, Florida
67	Statutes, the Department of Revenue may adopt rules to carry out
68	this section.
69	Section 2. The sum of $400,000 is appropriated from the
70	General Revenue Fund to the Department of Revenue for the
71	purpose of administering this act.
72	Section 3. This act shall take effect upon becoming a law.
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74	================= T I T L E A M E N D M E N T =================
75	Remove the entire title, and insert:
76	A bill to be entitled
77	An act relating to the tax on sales, use, and other
78	transactions; providing a popular name; specifying a
79	period during which the sale of clothing, school supplies,
80	and books are exempt from such tax; providing for
81	allocation of the tax on clothing and school supplies
82	during a specific period to fund certain military relief
83	provisions; providing definitions; authorizing the
84	Department of Revenue to adopt rules; providing an
85	appropriation; providing an effective date.