Senate Bill sb0006A

    Florida Senate - 2003                                   SB 6-A

    By Senator Cowin





    20-2562-03

  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 books, clothing, school

  5         supplies, or certain uniform school clothing

  6         shall be exempt from such tax; defining the

  7         term "school supplies" for purposes of the

  8         exemption; providing exceptions; providing for

  9         rules; providing an effective date.

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11  Be It Enacted by the Legislature of the State of Florida:

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13         Section 1.  This act may be cited as the "Florida

14  Residents' Tax Relief Act of 2003."

15         Section 2.  (1)  A tax levied under the provisions of

16  chapter 212, Florida Statutes, may not be collected on sales

17  of books and clothing having a selling price of $25 per item

18  or less, school supplies having a selling price of $10 per

19  item or less, or uniform school clothing required by a public

20  or private school having a selling price of $25 per item or

21  less, during the period from 12:01 a.m., July 25, 2003,

22  through midnight, August 3, 2003.

23         (2)  As used in this section, the term "school

24  supplies" means pens, pencils, erasers, crayons, notebooks,

25  notebook filler paper, legal pads, composition books, poster

26  paper, scissors, cellophane tape, glue or paste, rulers,

27  protractors, compasses, and calculators.

28         (3)  This section does not apply to sales within a

29  theme park or entertainment complex as defined in section

30  509.013(9), Florida Statutes; within a public lodging

31  establishment as defined in section 509.013(4), Florida

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CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 2003                                   SB 6-A
    20-2562-03




 1  Statutes; or within an airport as defined in section

 2  330.27(2), Florida Statutes.

 3         (4)  Notwithstanding the provisions of chapter 120,

 4  Florida Statutes, to the contrary, the Department of Revenue

 5  may adopt rules to carry out this section.

 6         Section 3.  This act shall take effect upon becoming a

 7  law.

 8  

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10                          SENATE SUMMARY

11    Creates the "Florida Residents' Tax Relief Act of 2003."
      Specifies a period during which all sales of books and
12    clothing priced at $25 or less, school supplies priced at
      $10 or less, and school uniforms priced at $25 or less
13    are exempt from the tax on sales, use, and other
      transactions. Defines the term "school supplies" for
14    purposes of the exemption. Provides that the exemption
      does not apply to sales within certain theme parks,
15    entertainment complexes, public lodging establishments,
      or airports. Authorizes the Department of Revenue to
16    adopt rules.

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CODING: Words stricken are deletions; words underlined are additions.