Senate Bill sb0474
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Florida Senate - 2003 SB 474
By Senator Cowin
20-403-03
1 A bill to be entitled
2 An act relating to the tax on sales, use, and
3 other transactions; specifying a period during
4 which the sale of clothing, wallets, bags,
5 certain books, and school supplies shall be
6 exempt from such tax; defining the terms
7 "clothing" and "school supplies" for purposes
8 of the exemption; providing that the exemption
9 does not apply to sales within certain theme
10 parks, entertainment complexes, public lodging
11 establishments, or airports; providing
12 requirements with respect to proof of Florida
13 residency; providing for rules; providing an
14 appropriation; providing an effective date.
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16 Be It Enacted by the Legislature of the State of Florida:
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18 Section 1. This act may be cited as the "Florida
19 Residents' Tax Relief Act."
20 Section 2. (1) A tax levied under chapter 212,
21 Florida Statutes, may not be collected on sales of clothing,
22 retail books, wallets, or bags, including handbags, backpacks,
23 fanny packs, and diaper bags, but excluding briefcases,
24 suitcases, and other garment bags, having a selling price of
25 $50 or less during the period from 12:01 a.m., July 27, 2003,
26 through midnight, August 4, 2003.
27 (2) As used in this section, the term "clothing" means
28 any article of wearing apparel, including all footwear except
29 skis, swim fins, roller blades, and skates, intended to be
30 worn on or about the human body. For purposes of this section,
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CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 2003 SB 474
20-403-03
1 the term "clothing" does not include watches, watchbands,
2 jewelry, umbrellas, or handkerchiefs.
3 (3) This section does not apply to sales within a
4 theme park or entertainment complex as defined in section
5 509.013(9), Florida Statutes, within a public lodging
6 establishment as defined in section 509.013(4), Florida
7 Statutes, or within an airport as defined in section
8 330.27(2), Florida Statutes.
9 (4) In order to receive the tax benefit provided for
10 in this section, the purchaser must provide proof of Florida
11 residency by production of a Florida driver's license or
12 Florida identification card.
13 (5) The provisions of chapter 120, Florida Statutes,
14 to the contrary notwithstanding, the Department of Revenue may
15 adopt rules to carry out this section.
16 Section 3. (1) A tax levied under chapter 212,
17 Florida Statutes, may not be collected on sales of school
18 supplies having a selling price of $10 per item or less during
19 the period from 12:01 a.m., July 27, 2003, through midnight,
20 August 4, 2003.
21 (2) As used in this section, the term "school
22 supplies" includes pens, pencils, erasers, crayons, notebooks,
23 notebook filler paper, legal pads, composition books, poster
24 paper, scissors, tape, glue or paste, rulers, computer discs,
25 protractors, compasses, and calculators.
26 (3) This section does not apply to sales within a
27 theme park or entertainment complex as defined in section
28 509.013(9), Florida Statutes, within a public lodging
29 establishment as defined in section 509.013(4), Florida
30 Statutes, or within an airport as defined in section
31 330.27(2), Florida Statutes.
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CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 2003 SB 474
20-403-03
1 (4) In order to receive the tax benefit provided for
2 in this section, the purchaser must provide proof of Florida
3 residency by production of a Florida driver's license or
4 Florida identification card.
5 (5) The provisions of chapter 120, Florida Statutes,
6 to the contrary notwithstanding, the Department of Revenue may
7 adopt rules to carry out this section.
8 Section 4. The sum of $200,000 is appropriated from
9 the General Revenue Fund to the Department of Revenue for the
10 purpose of administering this act.
11 Section 5. This act shall take effect upon becoming a
12 law.
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15 SENATE SUMMARY
16 Creates the "Florida Residents' Tax Relief Act."
Specifies a period during which the sale of clothing,
17 wallets, bags, retail books, and school supplies is to be
exempt from the tax on sales, use, and other
18 transactions. Defines the terms "clothing" and "school
supplies" for purposes of the exemption. Provides that
19 the exemption does not apply to sales within certain
theme parks, entertainment complexes, public lodging
20 establishments, or airports. Provides requirements with
respect to proof of Florida residency. Provides for
21 rulemaking. Provides an appropriation.
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CODING: Words stricken are deletions; words underlined are additions.