Senate Bill sb1456er

    ENROLLED

    2007 Legislature                                CS for SB 1456



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

  3         other transactions; specifying a period during

  4         which the sale of books, clothing, and school

  5         supplies is exempt from the tax; providing

  6         definitions; providing exceptions; authorizing

  7         the Department of Revenue to adopt rules;

  8         providing an appropriation; providing an

  9         effective date.

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

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13         Section 1.  (1)  No tax levied under the provisions of

14  chapter 212, Florida Statutes, shall be collected on the sale

15  of:

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

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

18  excluding briefcases, suitcases, and other garment bags,

19  having a sales price of $50 or less per item during the period

20  from 12:01 a.m., August 4, 2007, through midnight, August 13,

21  2007.

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

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

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

25  term "book" does not include newspapers, magazines, or other

26  periodicals.

27         b.  "Clothing" means any article of wearing apparel,

28  including all footwear, except skis, swim fins, roller blades,

29  and skates, intended to be worn on or about the human body.

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

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    ENROLLED

    2007 Legislature                                CS for SB 1456



 1  include watches, watchbands, jewelry, umbrellas, or

 2  handkerchiefs.

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

 4  less per item during the period from 12:01 a.m., August 4,

 5  2007, through midnight, August 13, 2007.

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

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

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

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

10  computer disks, protractors, compasses, and calculators.

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

12  theme park or entertainment complex as defined in s.

13  509.013(9), Florida Statutes, within a public lodging

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

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

16  Statutes.

17         (3)  Notwithstanding chapter 120, Florida Statutes, the

18  Department of Revenue may adopt rules to carry out this

19  section.

20         Section 2.  The sum of $224,110 is appropriated from

21  the General Revenue Fund to the Department of Revenue for

22  purposes of administering section 1.

23         Section 3.  This act shall take effect July 1, 2007.

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