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A bill to be entitled

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

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transactions; specifying a period during which the sale of

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books, clothing, and school supplies is exempt from the

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tax; providing definitions; providing exceptions;

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authorizing the Department of Revenue to adopt rules;

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providing an appropriation; providing an effective date.

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

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

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chapter 212, Florida Statutes, shall be collected on the sale of:

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

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

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briefcases, suitcases, and other garment bags, having a sales

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price of $50 or less per item during the period from 12:01 a.m.,

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August 2, 2008, through midnight, August 12, 2008.

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     2. As used in this paragraph, the term:

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

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

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

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periodicals.

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

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

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

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purposes of this paragraph, the term "clothing" does not include

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watches, watchbands, jewelry, umbrellas, or handkerchiefs.

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

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per item during the period from 12:01 a.m., August 2, 2008,

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through midnight, August 12, 2008.

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

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means pens, pencils, erasers, crayons, notebooks, notebook filler

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paper, legal pads, composition books, poster paper, scissors,

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cellophane tape, glue or paste, rulers, computer disks,

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protractors, compasses, and calculators.

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

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park or entertainment complex as defined in s. 509.013(9),

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Florida Statutes, within a public lodging establishment as

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defined in s. 509.013(4), Florida Statutes, or within an airport

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as defined in s. 330.27(2), Florida Statutes.

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     (3) Notwithstanding chapter 120, Florida Statutes, the

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Department of Revenue may adopt rules to administer this section.

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

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General Revenue Fund to the Department of Revenue for purposes of

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administering section 1.

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     Section 3.  This act shall take effect July 1, 2008.