Florida Senate - 2014              PROPOSED COMMITTEE SUBSTITUTE
       Bill No. SB 792
       Proposed Committee Substitute by the Committee on Appropriations
       (Appropriations Subcommittee on Finance and Tax)
    1                        A bill to be entitled                      
    2         An act relating to the tax on sales, use, and other
    3         transactions; specifying a period during which the
    4         sale of clothing, wallets, bags, school supplies,
    5         personal computers, and personal computer related
    6         accessories are exempt from the sales tax; providing
    7         definitions; providing exceptions; authorizing the
    8         Department of Revenue to adopt emergency rules;
    9         providing an appropriation; providing an effective
   10         date.
   12  Be It Enacted by the Legislature of the State of Florida:
   14         Section 1. (1) The tax levied under chapter 212, Florida
   15  Statutes, may not be collected during the period from 12:01 a.m.
   16  on August 1, 2014, through 11:59 p.m. on August 3, 2014, on the
   17  sale of:
   18         (a) Clothing, wallets, or bags, including handbags,
   19  backpacks, fanny packs, and diaper bags, but excluding
   20  briefcases, suitcases, and other garment bags, having a sales
   21  price of $75 or less per item. As used in this paragraph, the
   22  term “clothing” means:
   23         1. An article of wearing apparel intended to be worn on or
   24  about the human body, excluding watches, watchbands, jewelry,
   25  umbrellas, and handkerchiefs; and
   26         2. All footwear, excluding skis, swim fins, roller blades,
   27  and skates.
   28         (b) School supplies having a sales price of $15 or less per
   29  item. As used in this paragraph, the term “school supplies”
   30  means pens, pencils, erasers, crayons, notebooks, notebook
   31  filler paper, legal pads, binders, lunch boxes, construction
   32  paper, markers, folders, poster board, composition books, poster
   33  paper, scissors, cellophane tape, glue or paste, rulers,
   34  computer disks, protractors, compasses, and calculators.
   35         (c) Personal computers and related accessories that have a
   36  sales price of $750 or less and are purchased for noncommercial
   37  home or personal use. As used in this paragraph, the term:
   38         1. “Personal computer” means an electronic device that
   39  accepts information in digital or similar form and manipulates
   40  such information for a result based on a sequence of
   41  instructions. The term includes an electronic book reader and a
   42  laptop, desktop, handheld, tablet, or tower computer but does
   43  not include a cellular telephone, video game console, digital
   44  media receiver, or device that is not primarily designed to
   45  process data.
   46         2. “Related accessories” includes keyboards, mice, personal
   47  digital assistants, monitors, other peripheral devices, modems,
   48  routers, and nonrecreational software regardless of whether the
   49  accessories are used in association with a personal computer
   50  base unit but does not include furniture or systems, devices,
   51  software, monitors with a television tuner, or other peripherals
   52  that are designed or intended primarily for recreational use.
   53         (2) The tax exemptions provided in this section do not
   54  apply to sales within a theme park or entertainment complex as
   55  defined in s. 509.013, Florida Statutes, within a public lodging
   56  establishment as defined in s. 509.013, Florida Statutes, or
   57  within an airport as defined in s. 330.27, Florida Statutes.
   58         (3) The Department of Revenue may, and all conditions are
   59  deemed met to, adopt emergency rules pursuant to ss. 120.536(1)
   60  and 120.54, Florida Statutes, to administer this section.
   61         Section 2. For the 2013-2014 fiscal year, the sum of
   62  $223,048 in nonrecurring funds is appropriated from the General
   63  Revenue Fund to the Department of Revenue for the purpose of
   64  administering this act. Funds from the appropriation that remain
   65  unexpended or unencumbered as of June 30, 2014, shall revert and
   66  be reappropriated for the same purpose in the 2014-2015 fiscal
   67  year.
   68         Section 3. This act shall take effect upon becoming a law.