| 1 | A bill to be entitled |
| 2 | An act relating to the tax on sales, use, and other |
| 3 | transactions; providing for noncollection of the tax on a |
| 4 | portion of the sales price of certain transactions during |
| 5 | a certain period of time; providing exceptions; requiring |
| 6 | retailers to obtain a signed certificate of personal |
| 7 | consumption from purchasers of certain items; providing |
| 8 | penalties; authorizing the Department of Revenue to adopt |
| 9 | rules; providing criteria; providing an appropriation; |
| 10 | providing an effective date. |
| 11 |
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| 12 | Be It Enacted by the Legislature of the State of Florida: |
| 13 |
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| 14 | Section 1. (1) Except as otherwise provided in this |
| 15 | section, during the period from 12:01 a.m., July 31, 2006, |
| 16 | through midnight, August 6, 2006, the tax levied under the |
| 17 | provisions of chapter 212, Florida Statutes, shall not be |
| 18 | collected on the first $5,000 of the sales price of, or |
| 19 | consideration paid for, any item of tangible personal property |
| 20 | or admission to an event purchased by an individual for personal |
| 21 | consumption. This subsection does not apply to purchases made by |
| 22 | a business as defined in s. 212.02(2), Florida Statutes, or by |
| 23 | an individual to be used in a business. |
| 24 | (2) The provisions of subsection (1) do not apply to: |
| 25 | (a) Rental car surcharges paid pursuant to s. 212.0606, |
| 26 | Florida Statutes. |
| 27 | (b) Sales from vending machines taxed pursuant to s. |
| 28 | 212.0515, Florida Statutes. |
| 29 | (c) All dues and fees paid to private clubs and membership |
| 30 | clubs, as described in s. 212.02(1), Florida Statutes. |
| 31 | (d) Service warranties taxed pursuant to s. 212.0506, |
| 32 | Florida Statutes. |
| 33 | (e) Charges for the use of coin-operated amusement |
| 34 | machines under s. 212.05(1)(h), Florida Statutes. |
| 35 | (f) Discretionary sales surtaxes levied pursuant to ss. |
| 36 | 212.054 and 212.055, Florida Statutes. |
| 37 | (g) Convention development taxes levied pursuant to s. |
| 38 | 212.0305, Florida Statutes. |
| 39 | (h) Local option food and beverage taxes levied pursuant |
| 40 | to s. 212.0306, Florida Statutes. |
| 41 | (3) A retailer that sells any single item of tangible |
| 42 | personal property having a sales price of $1,000 or more shall |
| 43 | obtain from the purchaser and keep a Florida Sales Tax |
| 44 | Purchaser's Certification of Personal Consumption which the |
| 45 | purchaser shall sign under the penalties of perjury and include |
| 46 | the purchaser's mailing address. |
| 47 | (4) Notwithstanding chapter 120, Florida Statutes, the |
| 48 | Department of Revenue may adopt rules to implement and |
| 49 | administer this section. It is the intent of the Legislature |
| 50 | that these rules provide a broad sales tax exemption for items |
| 51 | purchased during the tax holiday. The department is specifically |
| 52 | authorized to develop and adopt rules applying to and including, |
| 53 | but not limited to, the contents of the Florida Sales Tax |
| 54 | Purchaser's Certification of Personal Consumption, multiple |
| 55 | items on one invoice, bundled transactions, coupons and |
| 56 | discounts, exchanges, layaway sales, special order items, rain |
| 57 | checks, rebates, splitting of items normally sold together, |
| 58 | returns, and erroneously collected taxes. |
| 59 | (5) The sum of $400,000 is appropriated from the General |
| 60 | Revenue Fund to the Department of Revenue for purposes of |
| 61 | administering this section. |
| 62 | Section 2. This act shall take effect upon becoming a law. |