1 | A bill to be entitled |
2 | An act relating to tax on sales, use, and other |
3 | transactions; specifying a period each year during which |
4 | the sale of books, clothing, and school supplies are |
5 | exempt from such tax; providing definitions; providing |
6 | exceptions; authorizing the Department of Revenue to adopt |
7 | rules; providing an appropriation; providing an effective |
8 | date. |
9 |
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10 | Be It Enacted by the Legislature of the State of Florida: |
11 |
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12 | Section 1. (1) No tax levied under the provisions of |
13 | chapter 212, Florida Statutes, shall be collected on the sale |
14 | of: |
15 | (a)1. Books, clothing, wallets, or bags, including |
16 | handbags, backpacks, fanny packs, and diaper bags, but excluding |
17 | briefcases, suitcases, and other garment bags, having a sales |
18 | price of $100 or less per item during the last 9 days of July |
19 | each year. |
20 | 2. As used in this paragraph, the term: |
21 | a. "Book" means a set of printed sheets bound together and |
22 | published in a volume. For purposes of this paragraph, the term |
23 | "book" does not include newspapers, magazines, or other |
24 | periodicals. |
25 | b. "Clothing" means any article of wearing apparel, |
26 | including all footwear, except skis, swim fins, roller blades, |
27 | and skates, intended to be worn on or about the human body. For |
28 | purposes of this paragraph, the term "clothing" does not include |
29 | watches, watchbands, jewelry, umbrellas, or handkerchiefs. |
30 | (b)1. School supplies having a sales price of $10 or less |
31 | per item during the last 9 days of July each year. |
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 2. The sum of $206,000 is appropriated from the |
45 | General Revenue Fund to the Department of Revenue for purposes |
46 | of administering section 1. |
47 | Section 3. This act shall take effect July 1, 2005. |