Senate Bill sb0358
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Florida Senate - 2005 SB 358
By Senator Baker
20-242-05
1 A bill to be entitled
2 An act relating to the tax on sales, use, and
3 other transactions; providing a short title;
4 specifying periods during which the sale of
5 clothing, wallets, bags, school supplies, and
6 books shall be exempt from such tax; defining
7 the terms "clothing," "school supplies," and
8 "books" for purposes of the exemption;
9 providing that the exemption does not apply to
10 sales within certain theme parks, entertainment
11 complexes, public lodging establishments, or
12 airports; providing for the Department of
13 Revenue to adopt rules; providing an
14 appropriation; providing an effective date.
15
16 Be It Enacted by the Legislature of the State of Florida:
17
18 Section 1. This act may be cited as the "Florida Sales
19 Tax Relief Act."
20 Section 2. (1) The tax levied under chapter 212,
21 Florida Statutes, may not be collected on the sale of
22 clothing, wallets, or bags, including handbags, backpacks,
23 fanny packs, and diaper bags, but excluding briefcases,
24 suitcases, and other garment bags, having a selling price of
25 $50 or less during the period from 12:01 a.m., July 23, 2005,
26 through midnight, July 31, 2005.
27 (2) As used in this section, the term "clothing" means
28 any article of wearing apparel, including all footwear, except
29 skis, swim fins, roller blades, and skates, intended to be
30 worn on or about the human body. For purposes of this section,
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CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 2005 SB 358
20-242-05
1 the term "clothing" does not include watches, watchbands,
2 jewelry, umbrellas, or handkerchiefs.
3 (3) This section does not apply to sales within a
4 theme park or entertainment complex as defined in section
5 509.013(9), Florida Statutes, within a public lodging
6 establishment as defined in section 509.013(4), Florida
7 Statutes, or within an airport as defined in section
8 330.27(2), Florida Statutes.
9 (4) Notwithstanding the provisions of chapter 120,
10 Florida Statutes, to the contrary, the Department of Revenue
11 may adopt rules to carry out this section.
12 Section 3. (1) The tax levied under chapter 212,
13 Florida Statutes, may not be collected on the sale of school
14 supplies having a selling price of $10 per item or less during
15 the period from 12:01 a.m., July 23, 2005, through midnight,
16 July 31, 2005.
17 (2) As used in this section, the term "school
18 supplies" includes pens, pencils, erasers, crayons, notebooks,
19 notebook filler paper, legal pads, composition books, poster
20 paper, scissors, cellophane tape, glue or paste, rulers,
21 protractors, compasses, and calculators.
22 (3) This section does not apply to sales within a
23 theme park or entertainment complex as defined in section
24 509.013(9), Florida Statutes, within a public lodging
25 establishment as defined in section 509.013(4), Florida
26 Statutes, or within an airport as defined in section
27 330.27(2), Florida Statutes.
28 (4) Notwithstanding the provisions of chapter 120,
29 Florida Statutes, to the contrary, the Department of Revenue
30 may adopt rules to carry out this section.
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CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 2005 SB 358
20-242-05
1 Section 4. (1) The tax levied under chapter 212,
2 Florida Statutes, may not be collected on the sale of books
3 during the period from 12:01 a.m., May 1, 2006, through
4 midnight, May 31, 2006.
5 (2) As used in this section, the term "book" means a
6 set of printed sheets bound together and published in a
7 volume. For purposes of this section, the term "book" does not
8 include newspapers, magazines, or other periodicals.
9 (3) This section does not apply to sales within a
10 theme park or entertainment complex as defined in section
11 509.013(9), Florida Statutes, within a public lodging
12 establishment as defined in section 509.013(4), Florida
13 Statutes, or within an airport as defined in section
14 330.27(2), Florida Statutes.
15 (4) Notwithstanding the provisions of chapter 120,
16 Florida Statutes, to the contrary, the Department of Revenue
17 may adopt rules to carry out this section.
18 Section 5. The sum of $400,000 is appropriated from
19 the General Revenue Fund to the Department of Revenue for the
20 purpose of administering this act.
21 Section 6. This act shall take effect upon becoming a
22 law.
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24 *****************************************
25 SENATE SUMMARY
26 Creates the "Florida Sales Tax Relief Act." Specifies
periods during which the sale of clothing, wallets, bags,
27 school supplies, and books are exempt from the tax on
sales, use, and other transactions. Defines the terms
28 "clothing," "school supplies," and "books" for purposes
of the exemption. Provides that the exemption does not
29 apply to sales within certain theme parks, entertainment
complexes, public lodging establishments, or airports.
30 Provides for the Department of Revenue to adopt rules.
Provides an appropriation.
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