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| 1 | A bill to be entitled | ||
| 2 | An act relating to the tax on sales, use, and other | ||
| 3 | transactions; amending s. 212.08, F.S.; specifying a | ||
| 4 | period each year during which sales of clothing, certain | ||
| 5 | other items, and school supplies are exempt from such tax; | ||
| 6 | making the exemption contingent upon funding in the | ||
| 7 | General Appropriations Act; providing definitions; | ||
| 8 | providing exceptions; providing for rules; providing an | ||
| 9 | effective date. | ||
| 10 | |||
| 11 | Be It Enacted by the Legislature of the State of Florida: | ||
| 12 | |||
| 13 | Section 1. Subsection (18) is added to section 212.08, | ||
| 14 | Florida Statutes, to read: | ||
| 15 | 212.08 Sales, rental, use, consumption, distribution, and | ||
| 16 | storage tax; specified exemptions.--The sale at retail, the | ||
| 17 | rental, the use, the consumption, the distribution, and the | ||
| 18 | storage to be used or consumed in this state of the following | ||
| 19 | are hereby specifically exempt from the tax imposed by this | ||
| 20 | chapter. | ||
| 21 | (18) PARTIAL EXEMPTION; CLOTHING AND SCHOOL SUPPLIES.-- | ||
| 22 | (a) Contingent upon funding by the Legislature in the | ||
| 23 | General Appropriations Act each year, there are exempt from the | ||
| 24 | taxes imposed by this chapter, during a 2 to 9-day period in | ||
| 25 | August of each year as designated by implementing language in | ||
| 26 | the General Appropriations Act each year, sales of: | ||
| 27 | 1. Clothing, wallets, or bags, including handbags, | ||
| 28 | backpacks, fanny packs, and diaper bags, but excluding | ||
| 29 | briefcases, suitcases, and other garment bags, having a selling | ||
| 30 | price of $50 or less. As used in this subparagraph, "clothing" | ||
| 31 | means any article of wearing apparel, including all footwear, | ||
| 32 | except skis, swim fins, roller blades, and skates, intended to | ||
| 33 | be worn on or about the human body. For purposes of this | ||
| 34 | subparagraph, "clothing" does not include watches, watchbands, | ||
| 35 | jewelry, umbrellas, or handkerchiefs. | ||
| 36 | 2. School supplies having a selling price of $10 per item | ||
| 37 | or less. As used in this subparagraph, the term "school | ||
| 38 | supplies" includes pens, pencils, erasers, crayons, notebooks, | ||
| 39 | notebook filler paper, legal pads, composition books, poster | ||
| 40 | paper, scissors, tape, glue or paste, rulers, computer discs, | ||
| 41 | protractors, compasses, calculators, and any books or text books | ||
| 42 | which are designed to be used by children in kindergarten | ||
| 43 | through third grade. | ||
| 44 | |||
| 45 | This paragraph does not apply to sales within a theme park or | ||
| 46 | entertainment complex as defined in s. 509.013(9), within a | ||
| 47 | public lodging establishment as defined in s. 509.013(4), or | ||
| 48 | within an airport as defined in s. 330.27(2). | ||
| 49 | (b) The Department of Revenue shall adopt rules pursuant | ||
| 50 | to chapter 120 to implement this subsection. | ||
| 51 | Section 2. This act shall take effect upon becoming a law. | ||
| 52 | |||