| 1 | A bill to be entitled |
| 2 | An act relating to the tax on sales, use, and other |
| 3 | transactions; amending s. 212.08, F.S.; specifying a |
| 4 | period during which the sale of books, clothing, and |
| 5 | school supplies is exempt from the tax; providing |
| 6 | definitions; providing exceptions; authorizing the |
| 7 | Department of Revenue to adopt rules; providing an |
| 8 | effective date. |
| 9 |
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| 10 | Be It Enacted by the Legislature of the State of Florida: |
| 11 |
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| 12 | Section 1. Paragraph (ggg) is added to subsection (7) of |
| 13 | section 212.08, Florida Statutes, to read: |
| 14 | 212.08 Sales, rental, use, consumption, distribution, and |
| 15 | storage tax; specified exemptions.-The sale at retail, the |
| 16 | rental, the use, the consumption, the distribution, and the |
| 17 | storage to be used or consumed in this state of the following |
| 18 | are hereby specifically exempt from the tax imposed by this |
| 19 | chapter. |
| 20 | (7) MISCELLANEOUS EXEMPTIONS.-Exemptions provided to any |
| 21 | entity by this chapter do not inure to any transaction that is |
| 22 | otherwise taxable under this chapter when payment is made by a |
| 23 | representative or employee of the entity by any means, |
| 24 | including, but not limited to, cash, check, or credit card, even |
| 25 | when that representative or employee is subsequently reimbursed |
| 26 | by the entity. In addition, exemptions provided to any entity by |
| 27 | this subsection do not inure to any transaction that is |
| 28 | otherwise taxable under this chapter unless the entity has |
| 29 | obtained a sales tax exemption certificate from the department |
| 30 | or the entity obtains or provides other documentation as |
| 31 | required by the department. Eligible purchases or leases made |
| 32 | with such a certificate must be in strict compliance with this |
| 33 | subsection and departmental rules, and any person who makes an |
| 34 | exempt purchase with a certificate that is not in strict |
| 35 | compliance with this subsection and the rules is liable for and |
| 36 | shall pay the tax. The department may adopt rules to administer |
| 37 | this subsection. |
| 38 | (ggg) Clothing and school supplies.- |
| 39 | 1. For the 10-day period beginning on the second Friday |
| 40 | after the first Tuesday in August, the tax levied under this |
| 41 | chapter may not be collected on the sale of: |
| 42 | a.(I) Clothing, wallets, or bags, including handbags, |
| 43 | backpacks, fanny packs, and diaper bags, but excluding |
| 44 | briefcases, suitcases, and other garment bags, having a sales |
| 45 | price of $100 or less per item during this period. |
| 46 | (II) As used in this paragraph, the term "clothing" means |
| 47 | any article of wearing apparel, including all footwear, except |
| 48 | skis, swim fins, roller blades, and skates, intended to be worn |
| 49 | on or about the human body. For purposes of this paragraph, the |
| 50 | term "clothing" does not include watches, watchbands, jewelry, |
| 51 | umbrellas, or handkerchiefs. |
| 52 | b.(I) School supplies having a sales price of $10 or less |
| 53 | per item during this period. |
| 54 | (II) As used in this paragraph, the term "school supplies" |
| 55 | means pens, pencils, erasers, crayons, notebooks, notebook |
| 56 | filler paper, legal pads, binders, lunch boxes, construction |
| 57 | paper, markers, folders, poster board, composition books, poster |
| 58 | paper, scissors, cellophane tape, glue or paste, rulers, |
| 59 | computer disks, protractors, compasses, and calculators. |
| 60 | 2. This paragraph does not apply to sales within a theme |
| 61 | park or entertainment complex as defined in s. 509.013(9), |
| 62 | within a public lodging establishment as defined in s. |
| 63 | 509.013(4), or within an airport as defined in s. 330.27(2). |
| 64 | 3. The Department of Revenue may adopt rules pursuant to |
| 65 | chapter 120 to administer this paragraph. |
| 66 | Section 2. This act shall take effect upon becoming a law. |