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.