CS/HB 893

1
A bill to be entitled
2An act relating to the tax on sales, use, and other
3transactions; specifying a period during which the sale of
4books, clothing, and school supplies are exempt from the
5tax; providing definitions; providing exceptions;
6authorizing the Department of Revenue to adopt rules;
7providing an appropriation; providing an effective date.
8
9Be It Enacted by the Legislature of the State of Florida:
10
11     Section 1.  (1)  No tax levied under the provisions of
12chapter 212, Florida Statutes, shall be collected on the sale
13of:
14     (a)1.  Books, clothing, wallets, or bags, including
15handbags, backpacks, fanny packs, and diaper bags, but excluding
16briefcases, suitcases, and other garment bags, having a sales
17price of $50 or less per item during the period from 12:01 a.m.,
18August 2, 2008, through 11:59 p.m., August 11, 2008.
19     2.  As used in this paragraph, the term:
20     a.  "Book" means a set of printed sheets bound together and
21published in a volume. For purposes of this paragraph, the term
22"book" does not include newspapers, magazines, or other
23periodicals.
24     b.  "Clothing" means any article of wearing apparel,
25including all footwear, except skis, swim fins, roller blades,
26and skates, intended to be worn on or about the human body. For
27purposes of this paragraph, the term "clothing" does not include
28watches, watchbands, jewelry, umbrellas, or handkerchiefs.
29     (b)1.  School supplies having a sales price of $10 or less
30per item during the period from 12:01 a.m., August 2, 2008,
31through 11:59 p.m., August 11, 2008.
32     2.  As used in this paragraph, the term "school supplies"
33means pens, pencils, erasers, crayons, notebooks, notebook
34filler paper, legal pads, binders, lunch boxes, construction
35paper, markers, folders, poster board, composition books, poster
36paper, scissors, cellophane tape, glue or paste, rulers,
37computer disks, protractors, compasses, and calculators.
38     (2)  This section does not apply to sales within a theme
39park or entertainment complex as defined in s. 509.013(9),
40Florida Statutes, within a public lodging establishment as
41defined in s. 509.013(4), Florida Statutes, or within an airport
42as defined in s. 330.27(2), Florida Statutes.
43     (3)  Notwithstanding chapter 120, Florida Statutes, the
44Department of Revenue may adopt rules to carry out this section.
45     Section 2.  The sum of $232,593 in nonrecurring funds is
46appropriated from the General Revenue Fund to the Department of
47Revenue for purposes of administering section 1 of this act
48during the 2008-2009 fiscal year.
49     Section 3.  This act shall take effect July 1, 2008.


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