Florida Senate - 2011 CS for SB 508 By the Committee on Education Pre-K - 12; and Senators Bogdanoff and Negron 581-04581-11 2011508c1 1 A bill to be entitled 2 An act relating to the tax on sales, use, and other 3 transactions; specifying a period during this year 4 when the sale of clothing, wallets, bags, and school 5 supplies are exempt from the tax; providing 6 definitions; providing exceptions; authorizing the 7 Department of Revenue to adopt emergency rules; 8 providing an appropriation; providing an effective 9 date. 10 11 Be It Enacted by the Legislature of the State of Florida: 12 13 Section 1. (1) The tax levied under chapter 212, Florida 14 Statutes, may not be collected during the period from 12:01 a.m. 15 on August 12, 2011, through 11:59 p.m. on August 14, 2011, on 16 the sale of: 17 (a) Clothing, wallets, or bags, including handbags, 18 backpacks, fanny packs, and diaper bags, but excluding 19 briefcases, suitcases, and other garment bags, having a sales 20 price of $75 or less per item. As used in this paragraph, the 21 term “clothing” means: 22 1. Any article of wearing apparel intended to be worn on or 23 about the human body, excluding watches, watchbands, jewelry, 24 umbrellas, or handkerchiefs; and 25 2. All footwear, excluding skis, swim fins, roller blades, 26 and skates. 27 (b) School supplies having a sales price of $15 or less per 28 item. 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) The tax exemptions in this section do not apply to 35 sales within a theme park or entertainment complex as defined in 36 s. 509.013(9), Florida Statutes, a public lodging establishment 37 as defined in s. 509.013(4), Florida Statutes, or an airport as 38 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 2010-2011 fiscal year, the sum of 43 $218,905 in nonrecurring funds is appropriated from the General 44 Revenue Fund to the Department of Revenue for purposes of 45 administering section 1. Funds remaining unexpended or 46 unencumbered from this appropriation as of June 30, 2011, shall 47 revert and be reappropriated for the same purpose in the 2011 48 2012 fiscal year. 49 Section 3. This act shall take effect upon becoming a law.