HB 0237CS

CHAMBER ACTION




1The Committee on Appropriations recommends the following:
2
3     Committee Substitute
4     Remove the entire bill and insert:
5
A bill to be entitled
6An act relating to the tax on sales, use, and other
7transactions; specifying a period during which the sale of
8clothing and school supplies are exempt from such tax;
9providing definitions; providing exceptions; authorizing
10the Department of Revenue to adopt rules; providing an
11appropriation; providing an effective date.
12
13Be It Enacted by the Legislature of the State of Florida:
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15     Section 1.  (1)  No tax levied under the provisions of
16chapter 212, Florida Statutes, shall be collected on the sale
17of:
18     (a)1.  Clothing, wallets, or bags, including handbags,
19backpacks, fanny packs, and diaper bags, but excluding
20briefcases, suitcases, and other garment bags, having a sales
21price of $100 or less per item during the period from 12:01
22a.m., July 24, 2004, through midnight, August 1, 2004.
23     2.  As used in this paragraph, the term "clothing" means
24any article of wearing apparel, including all footwear, except
25skis, swim fins, roller blades, and skates, intended to be worn
26on or about the human body. For purposes of this paragraph, the
27term "clothing" does not include watches, watchbands, jewelry,
28umbrellas, or handkerchiefs.
29     (b)1.  School supplies having a sales price of $10 or less
30per item during the period from 12:01 a.m., July 24, 2004,
31through midnight, August 1, 2004.
32     2.  As used in this paragraph, the term "school supplies"
33means pens, pencils, erasers, crayons, notebooks, notebook
34filler paper, legal pads, composition books, poster paper,
35scissors, cellophane tape, glue or paste, rulers, computer
36disks, protractors, compasses, and calculators.
37     (2)  This section does not apply to sales within a theme
38park or entertainment complex as defined in s. 509.013(9),
39Florida Statutes, within a public lodging establishment as
40defined in s. 509.013(4), Florida Statutes, or within an airport
41as defined in s. 330.27(2), Florida Statutes.
42     (3)  Notwithstanding chapter 120, Florida Statutes, the
43Department of Revenue may adopt rules to carry out this section.
44     Section 2.  The sum of $206,000 is appropriated from the
45General Revenue Fund to the Department of Revenue for the
46purpose of administering this act.
47     Section 3.  This act shall take effect upon becoming a law.


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