HB 595

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 such
5tax; providing definitions; providing exceptions;
6authorizing the Department of Revenue to adopt emergency
7rules; providing an appropriation; providing an effective
8date.
9
10Be It Enacted by the Legislature of the State of Florida:
11
12     Section 1.  (1)  A tax levied under the provisions of
13chapter 212, Florida Statutes, may not be collected on the sale
14of:
15     (a)1.  Books, clothing, wallets, or bags, including
16handbags, backpacks, fanny packs, and diaper bags, but excluding
17briefcases, suitcases, and other garment bags, having a sales
18price of $50 or less per item during the period from 12:01 a.m.,
19August 8, 2009, through midnight, August 16, 2009.
20     2.  As used in this paragraph, the term:
21     a.  "Book" means a set of printed sheets bound together and
22published in a volume. For purposes of this paragraph, the term
23"book" does not include newspapers, magazines, or other
24periodicals.
25     b.  "Clothing" means any article of wearing apparel,
26including all footwear, except skis, swim fins, roller blades,
27and skates, intended to be worn on or about the human body. For
28purposes of this paragraph, the term "clothing" does not include
29watches, watchbands, jewelry, umbrellas, or handkerchiefs.
30     (b)1.  School supplies having a sales price of $10 or less
31per item during the period from 12:01 a.m., August 8, 2009,
32through midnight, August 16, 2009.
33     2.  As used in this paragraph, the term "school supplies"
34means pens, pencils, erasers, crayons, notebooks, notebook
35filler paper, legal pads, composition books, poster paper,
36scissors, cellophane tape, glue or paste, rulers, computer
37disks, 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)  The Department of Revenue may adopt emergency rules to
44administer this section.
45     Section 2.  The sum of $246,157 is appropriated from the
46General Revenue Fund to the Department of Revenue for purposes
47of administering section 1 of this act.
48     Section 3.  This act shall take effect July 1, 2009.


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