Senate Bill sb0692

    Florida Senate - 2006                                   SB 692

    By Senator Webster





    9-584-06

  1                      A bill to be entitled

  2         An act relating to tax on sales, use, and other

  3         transactions; specifying a period during which

  4         the sale of books, clothing, and school

  5         supplies is exempt from such tax; providing

  6         definitions; providing exceptions; authorizing

  7         the Department of Revenue to adopt rules;

  8         providing an appropriation; providing an

  9         effective date.

10  

11  Be It Enacted by the Legislature of the State of Florida:

12  

13         Section 1.  (1)  The tax levied under chapter 212,

14  Florida Statutes, may not be collected on the sale of:

15         (a)1.  Books, clothing, wallets, or bags, including

16  handbags, backpacks, fanny packs, and diaper bags, but

17  excluding briefcases, suitcases, and other garment bags,

18  having a sales price of $50 or less per item during the last 9

19  days of July 2006.

20         2.  As used in this paragraph, the term:

21         a.  "Book" means a set of printed sheets bound together

22  and published in a volume. For purposes of this paragraph, the

23  term "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.

28  For purposes of this paragraph, the term "clothing" does not

29  include watches, watchbands, jewelry, umbrellas, or

30  handkerchiefs.

31  

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CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 2006                                   SB 692
    9-584-06




 1         (b)1.  School supplies having a sales price of $10 or

 2  less per item during the last 9 days of July 2006.

 3         2.  As used in this paragraph, the term "school

 4  supplies" means pens, pencils, erasers, crayons, notebooks,

 5  notebook filler paper, legal pads, composition books, poster

 6  paper, scissors, cellophane tape, glue or paste, rulers,

 7  computer disks, protractors, compasses, and calculators.

 8         (2)  This section does not apply to sales within a

 9  theme park or entertainment complex as defined in s.

10  509.013(9), Florida Statutes, within a public lodging

11  establishment as defined in s. 509.013(4), Florida Statutes,

12  or within an airport as defined in s. 330.27(2), Florida

13  Statutes.

14         (3)  Notwithstanding the provisions of chapter 120,

15  Florida Statutes, to the contrary, the Department of Revenue

16  may adopt rules to carry out this section.

17         Section 2.  The sum of $206,000 is appropriated from

18  the General Revenue Fund to the Department of Revenue for

19  purposes of administering section 1.

20         Section 3.  This act shall take effect July 1, 2006.

21  

22            *****************************************

23                          SENATE SUMMARY

24    Provides for the sale of books, clothing, wallets, bags,
      and school supplies to be exempt from sales tax during
25    the last 9 days of July 2006. Defines the terms "book,"
      "clothing," and "school supplies" for purposes of the
26    exemption. Provides that the exemption does not apply to
      sales within theme parks, entertainment complexes, public
27    lodging establishments, or airports. Provides for the
      Department of Revenue to adopt rules. Provides an
28    appropriation.

29  

30  

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CODING: Words stricken are deletions; words underlined are additions.