| 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 sale of |
| 4 | books, clothing, and school supplies is exempt from the |
| 5 | tax; providing definitions; providing exceptions; |
| 6 | authorizing the Department of Revenue to adopt emergency |
| 7 | rules; providing an appropriation; providing an effective |
| 8 | 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. (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 | August 13, 2010, through midnight, August 15, 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., August 13, 2010, |
| 31 | through midnight, August 15, 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, binders, lunch boxes, construction |
| 35 | paper, markers, folders, poster board, composition books, poster |
| 36 | paper, scissors, cellophane tape, glue or paste, rulers, |
| 37 | computer disks, protractors, compasses, and calculators. |
| 38 | (2) This section does not apply to sales within a theme |
| 39 | park or entertainment complex as defined in s. 509.013(9), |
| 40 | Florida Statutes, within a public lodging establishment as |
| 41 | defined in s. 509.013(4), Florida Statutes, or within an airport |
| 42 | as defined in s. 330.27(2), Florida Statutes. |
| 43 | (3) The Department of Revenue may, and all conditions are |
| 44 | deemed met to, adopt emergency rules pursuant to ss. 120.536(1) |
| 45 | and 120.54, Florida Statutes, to administer this section. |
| 46 | Section 2. For fiscal year 2009-2010, the sum of $250,304 |
| 47 | in nonrecurring funds is appropriated from the General Revenue |
| 48 | Fund to the Department of Revenue for purposes of administering |
| 49 | section 1. Funds remaining unexpended or unencumbered from this |
| 50 | appropriation as of June 30, 2010, shall revert and be |
| 51 | reappropriated for the same purpose in fiscal year 2010-2011. |
| 52 | Section 3. This act shall take effect upon becoming a law. |