Florida Senate - 2011                        COMMITTEE AMENDMENT
       Bill No. SB 508
                                Barcode 170678                          
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  04/14/2011           .                                

       The Committee on Education Pre-K - 12 (Benacquisto) recommended
       the following:
    1         Senate Amendment (with title amendment)
    3         Delete everything after the enacting clause
    4  and insert:
    5         Section 1. (1) The tax levied under chapter 212, Florida
    6  Statutes, may not be collected during the period from 12:01 a.m.
    7  on August 12, 2011, through 11:59 p.m. on August 14, 2011, on
    8  the sale of:
    9         (a) Clothing, wallets, or bags, including handbags,
   10  backpacks, fanny packs, and diaper bags, but excluding
   11  briefcases, suitcases, and other garment bags, having a sales
   12  price of $75 or less per item. As used in this paragraph, the
   13  term “clothing” means:
   14         1. Any article of wearing apparel intended to be worn on or
   15  about the human body, excluding watches, watchbands, jewelry,
   16  umbrellas, or handkerchiefs; and
   17         2. All footwear, excluding skis, swim fins, roller blades,
   18  and skates.
   19         (b) School supplies having a sales price of $15 or less per
   20  item. As used in this paragraph, the term “school supplies”
   21  means pens, pencils, erasers, crayons, notebooks, notebook
   22  filler paper, legal pads, binders, lunch boxes, construction
   23  paper, markers, folders, poster board, composition books, poster
   24  paper, scissors, cellophane tape, glue or paste, rulers,
   25  computer disks, protractors, compasses, and calculators.
   26         (2) The tax exemptions in this section do not apply to
   27  sales within a theme park or entertainment complex as defined in
   28  s. 509.013(9), Florida Statutes, a public lodging establishment
   29  as defined in s. 509.013(4), Florida Statutes, or an airport as
   30  defined in s. 330.27(2), Florida Statutes.
   31         (3) The Department of Revenue may, and all conditions are
   32  deemed met to, adopt emergency rules pursuant to ss. 120.536(1)
   33  and 120.54, Florida Statutes, to administer this section.
   34         Section 2. For the 2010-2011 fiscal year, the sum of
   35  $218,905 in nonrecurring funds is appropriated from the General
   36  Revenue Fund to the Department of Revenue for purposes of
   37  administering section 1. Funds remaining unexpended or
   38  unencumbered from this appropriation as of June 30, 2011, shall
   39  revert and be reappropriated for the same purpose in the 2011
   40  2012 fiscal year.
   41         Section 3. This act shall take effect upon becoming a law.
   43  ================= T I T L E  A M E N D M E N T ================
   44         And the title is amended as follows:
   45         Delete everything before the enacting clause
   46  and insert:
   47                        A bill to be entitled                      
   48         An act relating to the tax on sales, use, and other
   49         transactions; specifying a period during this year
   50         when the sale of clothing, wallets, bags, and school
   51         supplies are exempt from the tax; providing
   52         definitions; providing exceptions; authorizing the
   53         Department of Revenue to adopt emergency rules;
   54         providing an appropriation; providing an effective
   55         date.