|
|||
| 1 | A bill to be entitled | ||
| 2 | An act relating to the tax on sales, use, and other | ||
| 3 | transactions; providing an act name; specifying a period | ||
| 4 | during which the sale of clothing and school supplies are | ||
| 5 | exempt from such tax; providing definitions; authorizing | ||
| 6 | the Department of Revenue to adopt rules; providing an | ||
| 7 | appropriation; providing for construction of the act in | ||
| 8 | pari materia with laws enacted during the 2003 Regular | ||
| 9 | Session of the Legislature; providing an effective date. | ||
| 10 | |||
| 11 | Be It Enacted by the Legislature of the State of Florida: | ||
| 12 | |||
| 13 | Section 1. This is the “Florida Residents’ Tax Relief Act | ||
| 14 | of 2003.” | ||
| 15 | Section 2. (1) No tax levied under the provisions of | ||
| 16 | chapter 212, Florida Statutes, shall be collected on the sale | ||
| 17 | of: | ||
| 18 | (a)1. Clothing, wallets, or bags, including handbags, | ||
| 19 | backpacks, fanny packs, and diaper bags, but excluding | ||
| 20 | briefcases, suitcases, and other garment bags, having a sales | ||
| 21 | price of $50 or less per item during the period from 12:01 a.m., | ||
| 22 | July 26, 2003, through midnight, August 3, 2003. | ||
| 23 | 2. As used in this paragraph, the term “clothing” means | ||
| 24 | any article of wearing apparel, including all footwear, except | ||
| 25 | skis, swim fins, roller blades, and skates, intended to be worn | ||
| 26 | on or about the human body. For purposes of this paragraph, the | ||
| 27 | term “clothing” does not include watches, watchbands, jewelry, | ||
| 28 | umbrellas, or handkerchiefs. | ||
| 29 | (b)1. School supplies having a sales price of $10 or less | ||
| 30 | per item during the period from 12:01 a.m., July 26, 2003, | ||
| 31 | through midnight, August 3, 2003. | ||
| 32 | 2. As used in this paragraph, the term “school supplies” | ||
| 33 | means pens, pencils, erasers, crayons, notebooks, notebook | ||
| 34 | filler paper, legal pads, composition books, poster paper, | ||
| 35 | scissors, cellophane tape, glue or paste, rulers, computer | ||
| 36 | disks, protractors, compasses, and calculators. | ||
| 37 | (2) This section does not apply to sales within a theme | ||
| 38 | park or entertainment complex as defined in s. 509.013(9), | ||
| 39 | Florida Statutes, within a public lodging establishment as | ||
| 40 | defined in s. 509.013(4), Florida Statutes, or within an airport | ||
| 41 | as defined in s. 330.27(2), Florida Statutes. | ||
| 42 | (3) Notwithstanding chapter 120, Florida Statutes, the | ||
| 43 | Department of Revenue may adopt rules to carry out this section. | ||
| 44 | Section 3. The sum of $200,000 is appropriated from the | ||
| 45 | General Revenue Fund to the Department of Revenue for the | ||
| 46 | purpose of administering this act. | ||
| 47 | Section 4. If any law amended by this act was also amended | ||
| 48 | by a law enacted at the 2003 Regular Session of the Legislature, | ||
| 49 | such laws shall be construed as if they had been enacted at the | ||
| 50 | same session of the Legislature, and full effect shall be given | ||
| 51 | to each if possible. | ||
| 52 | Section 5. This act shall take effect upon becoming a law. | ||