Senate Bill sb0476c1
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Florida Senate - 2005 CS for SB 476
By the Committee on Government Efficiency Appropriations; and
Senators Webster, Fasano, Haridopolos and Clary
593-2214-05
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.
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16 Be It Enacted by the Legislature of the State of Florida:
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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 30, 2005,
26 through midnight, August 7, 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 CS for SB 476
593-2214-05
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 30, 2005, through midnight,
16 August 7, 2005.
17 (2) As used in this section, the term "school
18 supplies" means 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 CS for SB 476
593-2214-05
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., July 30, 2005, through
4 midnight, August 7, 2005.
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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Florida Senate - 2005 CS for SB 476
593-2214-05
1 STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
COMMITTEE SUBSTITUTE FOR
2 Senate Bill 476
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4 The committee substitute changes the definition of school
supplies to "means" certain school supplies instead of
5 "includes" certain school supplies. This will prevent the
question during the sales tax holiday as to which school
6 supplies are exempt and which are taxable.
7 The dates of the sales tax holiday are changed from July 23,
2005 - July 31, 2005, to July 30, 2005 - August 7, 2005.
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The dates of the sales tax holiday for the sales of books are
9 changed from the entire month of May 2006, to July 30, 2005 -
August 7, 2005, the same as the sales tax holiday for clothing
10 and school supplies.
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