HB 0237 2004
   
1 A bill to be entitled
2          An act relating to the tax on sales, use, and other
3    transactions; amending s. 212.08, F.S.; specifying a
4    period each year during which sales of clothing, certain
5    other items, and school supplies are exempt from such tax;
6    making the exemption contingent upon funding in the
7    General Appropriations Act each year; providing
8    definitions; providing exceptions; providing for rules;
9    providing an effective date.
10         
11          Be It Enacted by the Legislature of the State of Florida:
12         
13          Section 1. Subsection (18) is added to section 212.08,
14    Florida Statutes, to read:
15          212.08 Sales, rental, use, consumption, distribution, and
16    storage tax; specified exemptions.--The sale at retail, the
17    rental, the use, the consumption, the distribution, and the
18    storage to be used or consumed in this state of the following
19    are hereby specifically exempt from the tax imposed by this
20    chapter.
21          (18) PARTIAL EXEMPTION; CLOTHING AND SCHOOL SUPPLIES.--
22          (a) Contingent upon funding by the Legislature in the
23    General Appropriations Act each year, there are exempt from the
24    taxes imposed by this chapter, during a 2 to 9-day period in
25    August of each year as designated by implementing language in
26    the General Appropriations Act each year, sales of:
27          1. Clothing, wallets, or bags, including handbags,
28    backpacks, fanny packs, and diaper bags, but excluding
29    briefcases, suitcases, and other garment bags, having a selling
30    price of $50 or less. As used in this subparagraph, the term
31    "clothing" means any article of wearing apparel, including all
32    footwear, except skis, swim fins, roller blades, and skates,
33    intended to be worn on or about the human body. For purposes of
34    this subparagraph, the term "clothing" does not include watches,
35    watchbands, jewelry, umbrellas, or handkerchiefs.
36          2. School supplies having a selling price of $10 per item
37    or less. As used in this subparagraph, the term "school
38    supplies" includes pens, pencils, erasers, crayons, notebooks,
39    notebook filler paper, legal pads, composition books, poster
40    paper, scissors, tape, glue or paste, rulers, computer discs,
41    protractors, compasses, calculators, and any books or textbooks
42    which are designed to be used by children in kindergarten
43    through third grade.
44         
45          This paragraph does not apply to sales within a theme park or
46    entertainment complex as defined in s. 509.013(9), within a
47    public lodging establishment as defined in s. 509.013(4), or
48    within an airport as defined in s. 330.27(2).
49          (b) The Department of Revenue shall adopt rules pursuant
50    to chapter 120 to implement this subsection.
51          Section 2. This act shall take effect upon becoming a law.