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.
   11  Be It Enacted by the Legislature of the State of Florida:
   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.