CS/CS/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
4clothing and school supplies are exempt from the tax;
5providing definitions; providing exceptions; authorizing
6the Department of Revenue to adopt rules; providing an
7appropriation; 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.  Clothing, wallets, or bags, including handbags,
15backpacks, 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 8, 2008.
19     2.  As used in this paragraph, the term "clothing" means
20any article of wearing apparel, including all footwear, except
21skis, swim fins, roller blades, and skates, intended to be worn
22on or about the human body. For purposes of this paragraph, the
23term "clothing" does not include watches, watchbands, jewelry,
24umbrellas, or handkerchiefs.
25     (b)1.  School supplies having a sales price of $10 or less
26per item during the period from 12:01 a.m., August 2, 2008,
27through 11:59 p.m., August 8, 2008.
28     2.  As used in this paragraph, the term "school supplies"
29means pens, pencils, erasers, crayons, notebooks, notebook
30filler paper, legal pads, binders, lunch boxes, construction
31paper, markers, folders, poster board, composition books, poster
32paper, scissors, cellophane tape, glue or paste, rulers,
33computer disks, protractors, compasses, and calculators.
34     (2)  This section does not apply to sales within a theme
35park or entertainment complex as defined in s. 509.013(9),
36Florida Statutes, within a public lodging establishment as
37defined in s. 509.013(4), Florida Statutes, or within an airport
38as defined in s. 330.27(2), Florida Statutes.
39     (3)  Notwithstanding chapter 120, Florida Statutes, the
40Department of Revenue may adopt rules to carry out this section.
41     Section 2.  The sum of $232,593 in nonrecurring funds is
42appropriated from the General Revenue Fund to the Department of
43Revenue for fiscal year 2007-2008 for purposes of implementing
44section 1 of this act.
45     Section 3.  This act shall take effect upon becoming a law.


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