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	Substitute Amendment for Amendment (701653) (with directory
15	and title amendments)
16	Remove everything after the enacting clause, and insert:
17	Section 1. (1) This is the "Florida Residents' Tax Relief
18	Act of 2003."
19	(2) Any tax levied under the provisions of chapter 212,
20	Florida Statutes, shall not be collected on sales of:
21	(a)1. Clothing, wallets, or bags, including handbags,
22	backpacks, fanny packs, and diaper bags, but excluding
23	briefcases, suitcases, and other garment bags, having a sales
24	price of $50 or less per item during the period from 12:01 a.m.
25	through midnight, August 3, 2003.
26	2. As used in this paragraph, the term “clothing” means
27	any article of wearing apparel, including all footwear, except
28	skis, swim fins, roller blades, and skates, intended to be worn
29	on or about the human body. For purposes of this paragraph, the
30	term “clothing” does not include watches, watchbands, jewelry,
31	umbrellas, or handkerchiefs.
32	3. Taxes administered on the sales of clothing, wallets,
33	or bags, including handbags, backpacks, fanny packs, and diaper
34	bags, but excluding briefcases, suitcases, and other garment
35	bags, having a sales price of $50 or less per item during the
36	period from 12:01 a.m., July 26, 2003, through midnight, August
37	2, 2003, shall be collected as stated in chapter 212, Florida
38	Statutes, except that such revenues shall be designated to fund
39	the provisions of the First Sergeant Carey Baker Military Relief
40	Act.
41	(b)1. School supplies having a sales price of $10 or less
42	per item during the period from 12:01 a.m. through midnight,
43	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	3. Taxes administered on the sales of school supplies
50	having a sales price of $10 or less per item during the period
51	from 12:01 a.m., July 26, 2003, through midnight, August 2,
52	2003, shall be collected as stated in chapter 212, Florida
53	Statutes, except that such revenues shall be designated to fund
54	the provisions of the First Sergeant Carey Baker Military Relief
55	Act.
56	(c)1. Books during the period from 12:01 a.m., May 1,
57	2004, through midnight, May 31, 2004.
58	2. As used in this paragraph, the term “book” means a set
59	of printed sheets bound together and published in a volume. For
60	purposes of this paragraph, the term “book” does not include any
61	newspaper, magazine, or other periodical.
62	(3) This section does not apply to sales within a theme
63	park or entertainment complex as defined in s. 509.013(9),
64	Florida Statutes, within a public lodging establishment as
65	defined in s. 509.013(4), Florida Statutes, or within an airport
66	as defined in s. 330.27(2), Florida Statutes.
67	(4) Notwithstanding the provisions of chapter 120, Florida
68	Statutes, the Department of Revenue may adopt rules to carry out
69	this section.
70	Section 2. The sum of $400,000 is appropriated from the
71	General Revenue Fund to the Department of Revenue for the
72	purpose of administering this act.
73	Section 3. This act shall take effect upon becoming a law.
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75	================= T I T L E A M E N D M E N T =================
76	Remove the entire title, and insert:
77	A bill to be entitled
78	An act relating to the tax on sales, use, and other
79	transactions; providing a popular name; specifying a
80	period during which the sale of clothing, school supplies,
81	and books are exempt from such tax; providing for
82	allocation of the tax on clothing and school supplies
83	during a specific period to fund certain military relief
84	provisions; providing definitions; authorizing the
85	Department of Revenue to adopt rules; providing an
86	appropriation; providing an effective date.