| 1 | The Finance & Tax Committee recommends the following: |
| 2 |
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| 3 | Council/Committee Substitute |
| 4 | Remove the entire bill and insert: |
| 5 | A bill to be entitled |
| 6 | An act relating to tax on sales, use, and other |
| 7 | transactions; specifying a period during which the sale of |
| 8 | books, clothing, and school supplies are exempt from such |
| 9 | tax; providing definitions; providing exceptions; |
| 10 | authorizing the Department of Revenue to adopt rules; |
| 11 | providing an appropriation; providing an effective date. |
| 12 |
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| 13 | Be It Enacted by the Legislature of the State of Florida: |
| 14 |
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| 15 | Section 1. (1) No tax levied under the provisions of |
| 16 | chapter 212, Florida Statutes, shall be collected on the sale |
| 17 | of: |
| 18 | (a)1. Books, clothing, wallets, or bags, including |
| 19 | handbags, backpacks, fanny packs, and diaper bags, but excluding |
| 20 | briefcases, suitcases, and other garment bags, having a sales |
| 21 | price of $50 or less per item during the last 9 days of July |
| 22 | 2005. |
| 23 | 2. As used in this paragraph, the term: |
| 24 | a. "Book" means a set of printed sheets bound together and |
| 25 | published in a volume. For purposes of this paragraph, the term |
| 26 | "book" does not include newspapers, magazines, or other |
| 27 | periodicals. |
| 28 | b. "Clothing" means any article of wearing apparel, |
| 29 | including all footwear, except skis, swim fins, roller blades, |
| 30 | and skates, intended to be worn on or about the human body. For |
| 31 | purposes of this paragraph, the term "clothing" does not include |
| 32 | watches, watchbands, jewelry, umbrellas, or handkerchiefs. |
| 33 | (b)1. School supplies having a sales price of $10 or less |
| 34 | per item during the last 9 days of July 2005. |
| 35 | 2. As used in this paragraph, the term "school supplies" |
| 36 | means pens, pencils, erasers, crayons, notebooks, notebook |
| 37 | filler paper, legal pads, composition books, poster paper, |
| 38 | scissors, cellophane tape, glue or paste, rulers, computer |
| 39 | disks, protractors, compasses, and calculators. |
| 40 | (2) This section does not apply to sales within a theme |
| 41 | park or entertainment complex as defined in s. 509.013(9), |
| 42 | Florida Statutes, within a public lodging establishment as |
| 43 | defined in s. 509.013(4), Florida Statutes, or within an airport |
| 44 | as defined in s. 330.27(2), Florida Statutes. |
| 45 | (3) Notwithstanding chapter 120, Florida Statutes, the |
| 46 | Department of Revenue may adopt rules to carry out this section. |
| 47 | Section 2. The sum of $206,000 is appropriated from the |
| 48 | General Revenue Fund to the Department of Revenue for purposes |
| 49 | of administering section 1. |
| 50 | Section 3. This act shall take effect July 1, 2005. |