Florida Senate - 2010                              CS for SB 514
       
       
       
       By the Committee on Finance and Tax; and Senators Fasano and
       Crist
       
       
       
       593-04300-10                                           2010514c1
    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 clothing and school supplies are exempt from
    5         the tax; providing definitions; providing exceptions;
    6         authorizing the Department of Revenue to adopt
    7         emergency rules; providing an appropriation; providing
    8         an 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. Clothing, wallets, or bags, including handbags,
   15  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 11, 2010, through midnight, August 15, 2010.
   19         2. As used in this paragraph, the term “clothing” means any
   20  article of wearing apparel, including all footwear, except skis,
   21  swim fins, roller blades, and skates, intended to be worn on or
   22  about the human body. For purposes of this paragraph, the term
   23  “clothing” does not include watches, watchbands, jewelry,
   24  umbrellas, or handkerchiefs.
   25         (b)1. School supplies having a sales price of $10 or less
   26  per item during the period from 12:01 a.m., August 11, 2010,
   27  through midnight, August 15, 2010.
   28         2. As used in this paragraph, the term “school supplies”
   29  means pens, pencils, erasers, crayons, notebooks, notebook
   30  filler paper, legal pads, binders, lunch boxes, construction
   31  paper, markers, folders, poster board, composition books, poster
   32  paper, scissors, cellophane tape, glue or paste, rulers,
   33  computer disks, protractors, compasses, and calculators.
   34         (2) This section does not apply to sales within a theme
   35  park or entertainment complex as defined in s. 509.013(9),
   36  Florida Statutes, within a public lodging establishment as
   37  defined in s. 509.013(4), Florida Statutes, or within an airport
   38  as defined in s. 330.27(2), Florida Statutes.
   39         (3) The Department of Revenue may, and all conditions are
   40  deemed met to, adopt emergency rules pursuant to ss. 120.536(1)
   41  and 120.54, Florida Statutes, to administer this section.
   42         Section 2. For the 2009-2010 fiscal year, the sum of
   43  $250,304 in nonrecurring funds is appropriated from the General
   44  Revenue Fund to the Department of Revenue for purposes of
   45  administering section 1 of this act. Funds remaining unexpended
   46  or unencumbered from this appropriation as of June 30, 2010,
   47  shall revert and be reappropriated for the same purpose in the
   48  2010-2011 fiscal year.
   49         Section 3. This act shall take effect upon becoming a law.