Florida Senate - 2019                              CS for SB 576
       By the Committee on Finance and Tax; and Senators Perry and
       593-03897-19                                           2019576c1
    1                        A bill to be entitled                      
    2         An act relating to a back-to-school sales tax holiday;
    3         providing exemptions from the sales and use tax on the
    4         retail sale of certain clothing, school supplies,
    5         personal computers, and personal computer-related
    6         accessories during a specified timeframe; defining
    7         terms; specifying locations where the exemptions do
    8         not apply; authorizing certain dealers to opt out of
    9         participating in the tax holiday, subject to certain
   10         requirements; authorizing the Department of Revenue to
   11         adopt emergency rules; providing an appropriation;
   12         providing an effective date.
   14  Be It Enacted by the Legislature of the State of Florida:
   16         Section 1. Clothing, school supplies, personal computers,
   17  and personal computer-related accessories; sales tax holiday.—
   18         (1)The tax levied under chapter 212, Florida Statutes, may
   19  not be collected during the period from 12:01 a.m. on August 2,
   20  2019, through 11:59 p.m. on August 11, 2019, on the retail sale
   21  of:
   22         (a)Clothing, wallets, or bags, including handbags,
   23  backpacks, fanny packs, and diaper bags, but excluding
   24  briefcases, suitcases, and other garment bags, having a sales
   25  price of $100 or less per item. As used in this paragraph, the
   26  term “clothing” means:
   27         1.Any article of wearing apparel intended to be worn on or
   28  about the human body, excluding watches, watchbands, jewelry,
   29  umbrellas, and handkerchiefs; and
   30         2.All footwear, excluding skis, swim fins, roller blades,
   31  and skates.
   32         (b)School supplies having a sales price of $15 or less per
   33  item. As used in this paragraph, the term “school supplies”
   34  means pens, pencils, erasers, crayons, notebooks, notebook
   35  filler paper, legal pads, binders, lunch boxes, construction
   36  paper, markers, folders, poster board, composition books, poster
   37  paper, scissors, cellophane tape, glue or paste, rulers,
   38  computer disks, protractors, compasses, and calculators.
   39         (c)Personal computers and related accessories that have a
   40  sales price of $1,000 or less per item and that are purchased
   41  for noncommercial home or personal use. As used in this
   42  paragraph, the term:
   43         1. “Personal computer” means an electronic device that
   44  accepts information in digital or a similar form and manipulates
   45  such information for a result based on a sequence of
   46  instructions. The term includes an electronic book reader and a
   47  laptop, desktop, handheld, tablet, or tower computer, but does
   48  not include a cellular telephone, video game console, digital
   49  media receiver, or device that is not primarily designed to
   50  process data.
   51         2.“Related accessories” includes keyboards, mice, personal
   52  digital assistants, monitors, other peripheral devices, modems,
   53  routers, and nonrecreational software, regardless of whether the
   54  accessories are used in association with a personal computer
   55  base unit. The term does not include furniture or systems,
   56  devices, software, monitors with a television tuner, or other
   57  peripherals that are designed or intended primarily for
   58  recreational use.
   59         (2)The tax exemptions provided in this section do not
   60  apply to sales within a theme park or entertainment complex as
   61  defined in s. 509.013(9), Florida Statutes, within a public
   62  lodging establishment as defined in s. 509.013(4), Florida
   63  Statutes, or within an airport as defined in s. 330.27(2),
   64  Florida Statutes.
   65         (3)The tax exemptions provided in this section may apply
   66  at the option of a dealer if less than 5 percent of the dealer’s
   67  gross sales of tangible personal property in the prior calendar
   68  year consist of items that would be exempt under this section.
   69  If a qualifying dealer chooses not to participate in the tax
   70  holiday, by August 1, 2019, the dealer must notify the
   71  Department of Revenue in writing of its election to collect
   72  sales tax during the holiday and must post a copy of that notice
   73  in a conspicuous location at its place of business.
   74         (4)The Department of Revenue may, and all conditions are
   75  deemed met to, adopt emergency rules pursuant to s. 120.54(4),
   76  Florida Statutes, to implement this section.
   77         (5)For the 2018-2019 fiscal year, the sum of $237,000 in
   78  nonrecurring funds is appropriated from the General Revenue Fund
   79  to the Department of Revenue for the purpose of implementing
   80  this section. Funds remaining unexpended or unencumbered from
   81  this appropriation as of June 30, 2019, shall revert and be
   82  reappropriated for the same purpose in the 2019-2020 fiscal
   83  year.
   84         Section 2. This act shall take effect upon becoming a law.