HB 0137 2003
1	CHAMBER ACTION
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6	The Committee on Finance & Tax recommends the following:
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8	Committee Substitute
9	Remove the entire bill and insert:
10	A bill to be entitled
11	An act relating to the tax on sales, use, and other
12	transactions; providing a popular name; specifying a
13	period during which the sale of clothing, school supplies,
14	and books are exempt from such tax; providing definitions;
15	authorizing the Department of Revenue to adopt rules;
16	providing an appropriation; providing an effective date.
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18	Be It Enacted by the Legislature of the State of Florida:
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20	Section 1. This is the “Florida Residents’ Tax Relief Act
21	of 2003.”
22	Section 2. (1) No tax levied under the provisions of
23	chapter 212, Florida Statutes, shall be collected on the sale
24	of:
25	(a)1. Clothing, wallets, or bags, including handbags,
26	backpacks, fanny packs, and diaper bags, but excluding
27	briefcases, suitcases, and other garment bags, having a sales
28	price of $50 or less per item during the period from 12:01 a.m.,
29	July 26, 2003, through midnight, August 3, 2003.
30	2. As used in this paragraph, the term “clothing” means
31	any article of wearing apparel, including all footwear, except
32	skis, swim fins, roller blades, and skates, intended to be worn
33	on or about the human body. For purposes of this paragraph, the
34	term “clothing” does not include watches, watchbands, jewelry,
35	umbrellas, or handkerchiefs.
36	(b)1. School supplies having a sales price of $10 or less
37	per item during the period from 12:01 a.m., July 26, 2003,
38	through midnight, August 3, 2003.
39	2. As used in this paragraph, the term “school supplies”
40	means pens, pencils, erasers, crayons, notebooks, notebook
41	filler paper, legal pads, composition books, poster paper,
42	scissors, cellophane tape, glue or paste, rulers, computer
43	disks, protractors, compasses, and calculators.
44	(c)1. Books during the period from 12:01 a.m., May 1,
45	2004, through midnight, May 31, 2004.
46	2. As used in this paragraph, the term “book” means a set
47	of printed sheets bound together and published in a volume. For
48	purposes of this paragraph, the term “book” does not include any
49	newspaper, magazine, or other periodical.
50	(2) This section does not apply to sales within a theme
51	park or entertainment complex as defined in s. 509.013(9),
52	Florida Statutes, within a public lodging establishment as
53	defined in s. 509.013(4), Florida Statutes, or within an airport
54	as defined in s. 330.27(2), Florida Statutes.
55	(3) Notwithstanding chapter 120, Florida Statutes, the
56	Department of Revenue may adopt rules to carry out this section.
57	Section 3. The sum of $400,000 is appropriated from the
58	General Revenue Fund to the Department of Revenue for the
59	purpose of administering this act.
60	Section 4. This act shall take effect upon becoming a law.