HB 737

1
A bill to be entitled
2An act relating to the tax on sales, use, and other
3transactions; specifying periods during 2012 when the
4sale of clothing, wallets, bags, and school supplies
5are exempt from the sales tax; providing definitions;
6providing exceptions; authorizing the Department of
7Revenue to adopt emergency rules; providing an
8effective date.
9
10Be It Enacted by the Legislature of the State of Florida:
11
12     Section 1.  (1)  The tax levied under chapter 212, Florida
13Statutes, may not be collected during the periods from 12:01
14a.m. on August 10, 2012, through 11:59 p.m. on August 12, 2012,
15and 12:01 a.m. on August 17, 2012, through 11:59 p.m. on August
1619, 2012, on the sale of:
17     (a)  Clothing, wallets, or bags, including handbags,
18backpacks, fanny packs, and diaper bags, but excluding
19briefcases, suitcases, and other garment bags, having a sales
20price of $75 or less per item. As used in this paragraph, the
21term "clothing" means:
22     1.  Any article of wearing apparel intended to be worn on
23or about the human body, excluding watches, watchbands, jewelry,
24umbrellas, or handkerchiefs; and
25     2.  All footwear, excluding skis, swim fins, roller blades,
26and skates.
27     (b)  School supplies having a sales price of $15 or less
28per item. As used in this paragraph, the term "school supplies"
29means pens, pencils, erasers, crayons, notebooks, notebook
30filler paper, legal pads, binders, lunch boxes, construction
31paper, markers, folders, poster board, composition books, poster
32paper, scissors, cellophane tape, glue or paste, rulers,
33computer disks, protractors, compasses, and calculators.
34     (2)  The tax exemptions in this section do not apply to
35sales within a theme park or entertainment complex as defined in
36s. 509.013(9), Florida Statutes, a public lodging establishment
37as defined in s. 509.013(4), Florida Statutes, or an airport as
38defined in s. 330.27(2), Florida Statutes.
39     (3)  The Department of Revenue may, and all conditions are
40deemed met to, adopt emergency rules pursuant to ss. 120.536(1)
41and 120.54, Florida Statutes, to administer this section.
42     Section 2.  This act shall take effect upon becoming a law.


CODING: Words stricken are deletions; words underlined are additions.