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