| 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 when |
| 4 | the sale of clothing, wallets, bags, school supplies, and |
| 5 | textbooks are exempt from the tax; providing definitions; |
| 6 | providing exceptions; authorizing the Department of |
| 7 | Revenue to adopt emergency rules; providing an |
| 8 | appropriation; providing an effective date. |
| 9 |
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| 10 | Be It Enacted by the Legislature of the State of Florida: |
| 11 |
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| 12 | Section 1. (1) The tax levied under chapter 212, Florida |
| 13 | Statutes, may not be collected during the period from 12:01 a.m. |
| 14 | on August 12, 2011, through 11:59 p.m. on August 14, 2011, on |
| 15 | the sale of: |
| 16 | (a) Clothing, wallets, or bags, including handbags, |
| 17 | backpacks, fanny packs, and diaper bags, but excluding |
| 18 | briefcases, suitcases, and other garment bags, having a sales |
| 19 | price of $75 or less per item. As used in this paragraph, the |
| 20 | term "clothing" means: |
| 21 | 1. Any article of wearing apparel intended to be worn on |
| 22 | or about the human body, excluding watches, watchbands, jewelry, |
| 23 | umbrellas, or handkerchiefs; and |
| 24 | 2. All footwear, excluding skis, swim fins, roller blades, |
| 25 | and skates. |
| 26 | (b) School supplies having a sales price of $15 or less |
| 27 | per item. As used in this paragraph, the term "school supplies" |
| 28 | means pens, pencils, erasers, crayons, notebooks, notebook |
| 29 | filler paper, legal pads, binders, lunch boxes, construction |
| 30 | paper, markers, folders, poster board, composition books, poster |
| 31 | paper, scissors, cellophane tape, glue or paste, rulers, |
| 32 | computer disks, protractors, compasses, and calculators. |
| 33 | (c) Textbooks having a sales price of $75 or less. As used |
| 34 | in this paragraph, the term "textbooks" means any required |
| 35 | manual of instruction in any branch of study, including |
| 36 | materials for homeschooling or postsecondary education. |
| 37 | (2) The tax exemptions in this section do not apply to |
| 38 | sales within a theme park or entertainment complex as defined in |
| 39 | s. 509.013(9), Florida Statutes, a public lodging establishment |
| 40 | as defined in s. 509.013(4), Florida Statutes, or an airport as |
| 41 | defined in s. 330.27(2), Florida Statutes. |
| 42 | (3) The Department of Revenue may, and all conditions are |
| 43 | deemed met to, adopt emergency rules pursuant to ss. 120.536(1) |
| 44 | and 120.54, Florida Statutes, to administer this section. |
| 45 | Section 2. For the 2010-2011 fiscal year, the sum of |
| 46 | $218,905 in nonrecurring funds is appropriated from the General |
| 47 | Revenue Fund to the Department of Revenue for purposes of |
| 48 | administering section 1. Funds remaining unexpended or |
| 49 | unencumbered from this appropriation as of June 30, 2011, shall |
| 50 | revert and be reappropriated for the same purpose in the 2011- |
| 51 | 2012 fiscal year. |
| 52 | Section 3. This act shall take effect upon becoming a law. |