Florida Senate - 2010                                     SB 514
       
       
       
       By Senator Fasano
       
       
       
       
       11-00446-10                                            2010514__
    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  
   10  Be It Enacted by the Legislature of the State of Florida:
   11  
   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.