Florida Senate - 2010                                     SB 160
       
       
       
       By Senator Baker
       
       
       
       
       20-00039A-10                                           2010160__
    1                        A bill to be entitled                      
    2         An act relating to the tax on sales, use, and other
    3         transactions; specifying a period during which the
    4         sale of books, clothing, and school supplies is exempt
    5         from the tax; providing definitions; providing
    6         exceptions; authorizing the Department of Revenue to
    7         adopt rules; providing an appropriation; providing an
    8         effective date.
    9  
   10  Be It Enacted by the Legislature of the State of Florida:
   11  
   12         Section 1. (1) The tax levied under chapter 212, Florida
   13  Statutes, may not be collected on the sale of:
   14         (a)1. Books, clothing, wallets, or bags, including
   15  handbags, backpacks, fanny packs, and diaper bags, but excluding
   16  briefcases, suitcases, and other garment bags, having a sales
   17  price of $50 or less per item during the period from 12:01 a.m.,
   18  July 31, 2010, through midnight, August 10, 2010.
   19         2. As used in this paragraph, the term:
   20         a. “Book” means a set of printed sheets bound together and
   21  published in a volume. For purposes of this paragraph, the term
   22  “book” does not include newspapers, magazines, or other
   23  periodicals.
   24         b. “Clothing” means any article of wearing apparel,
   25  including all footwear, except skis, swim fins, roller blades,
   26  and skates, intended to be worn on or about the human body. For
   27  purposes of this paragraph, the term “clothing” does not include
   28  watches, watchbands, jewelry, umbrellas, or handkerchiefs.
   29         (b)1. School supplies having a sales price of $10 or less
   30  per item during the period from 12:01 a.m., July 31, 2010,
   31  through midnight, August 10, 2010.
   32         2. As used in this paragraph, the term “school supplies”
   33  means pens, pencils, erasers, crayons, notebooks, notebook
   34  filler paper, legal pads, composition books, poster paper,
   35  scissors, cellophane tape, glue or paste, rulers, computer
   36  disks, protractors, compasses, and calculators.
   37         (2) This section does not apply to sales within a theme
   38  park or entertainment complex as defined in s. 509.013(9),
   39  Florida Statutes, within a public lodging establishment as
   40  defined in s. 509.013(4), Florida Statutes, or within an airport
   41  as defined in s. 330.27(2), Florida Statutes.
   42         (3) The Department of Revenue may adopt emergency rules to
   43  administer this section.
   44         Section 2. The sum of $251,317 is appropriated from the
   45  General Revenue Fund to the Department of Revenue for the 2009
   46  2010 fiscal year for purposes of administering section 1 of this
   47  act.
   48         Section 3. This act shall take effect upon becoming a law.