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) 2 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. 42 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.