HB 0137 2003
1	CHAMBER ACTION
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6	The Committee on Future of Florida's Families recommends the
7	following:
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9	Committee Substitute
10	Remove the entire bill and insert:
11	A bill to be entitled
12	An act relating to the tax on sales, use, and other
13	transactions; amending s. 212.08, F.S.; specifying a
14	period each year during which sales of clothing, certain
15	other items, and school supplies are exempt from such tax;
16	making the exemption contingent upon funding in the
17	General Appropriations Act; providing definitions;
18	providing exceptions; providing for rules; providing an
19	effective date.
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21	Be It Enacted by the Legislature of the State of Florida:
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23	Section 1. Subsection (18) is added to section 212.08,
24	Florida Statutes, to read:
25	212.08 Sales, rental, use, consumption, distribution, and
26	storage tax; specified exemptions.--The sale at retail, the
27	rental, the use, the consumption, the distribution, and the
28	storage to be used or consumed in this state of the following
29	are hereby specifically exempt from the tax imposed by this
30	chapter.
31	(18) PARTIAL EXEMPTION; CLOTHING AND SCHOOL SUPPLIES.--
32	(a) Contingent upon funding by the Legislature in the
33	General Appropriations Act each year, there are exempt from the
34	taxes imposed by this chapter, during a 2 to 9-day period in
35	August of each year as designated by implementing language in
36	the General Appropriations Act each year, sales of:
37	1. Clothing, wallets, or bags, including handbags,
38	backpacks, fanny packs, and diaper bags, but excluding
39	briefcases, suitcases, and other garment bags, having a sales
40	price of $50 or less. As used in this subparagraph, "clothing"
41	means any article of wearing apparel, including all footwear,
42	except skis, swim fins, roller blades, and skates, intended to
43	be worn on or about the human body. For purposes of this
44	subparagraph, "clothing" does not include watches, watchbands,
45	jewelry, umbrellas, or handkerchiefs.
46	2. School supplies having a sales price of $10 per item or
47	less. As used in this subparagraph, the term "school supplies"
48	means pens, pencils, erasers, crayons, notebooks, notebook
49	filler paper, legal pads, composition books, poster paper,
50	scissors, tape, glue or paste, rulers, computer discs,
51	protractors, compasses, calculators, and any books or text books
52	which are designed to be used by children in kindergarten
53	through third grade.
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55	This paragraph does not apply to sales within a theme park or
56	entertainment complex as defined in s. 509.013(9), within a
57	public lodging establishment as defined in s. 509.013(4), or
58	within an airport as defined in s. 330.27(2).
59	(b) The Department of Revenue shall adopt rules pursuant
60	to chapter 120 to implement this subsection.
61	Section 2. This act shall take effect upon becoming a law.