Florida Senate - 2021 SB 598 By Senator Perry 8-00932-21 2021598__ 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, wallets, bags, school 5 supplies, personal computers, and personal computer 6 related accessories during a specified timeframe; 7 defining terms; specifying locations where the 8 exemptions do not apply; authorizing certain dealers 9 to opt out of participating in the tax holiday, 10 subject to certain requirements; authorizing the 11 Department of Revenue to adopt emergency rules; 12 providing an appropriation; providing an effective 13 date. 14 15 Be It Enacted by the Legislature of the State of Florida: 16 17 Section 1. Clothing, wallets, bags, school supplies, 18 personal computers, and personal computer-related accessories; 19 sales tax holiday.— 20 (1) The tax levied under chapter 212, Florida Statutes, may 21 not be collected during the period from 12:01 a.m. on July 30, 22 2021, through 11:59 p.m. on August 8, 2021, on the retail sale 23 of: 24 (a) Clothing, wallets, or bags, including handbags, 25 backpacks, fanny packs, and diaper bags, but excluding 26 briefcases, suitcases, and other garment bags, having a sales 27 price of $60 or less per item. As used in this paragraph, the 28 term “clothing” means: 29 1. Any article of wearing apparel intended to be worn on or 30 about the human body, excluding watches, watchbands, jewelry, 31 umbrellas, and handkerchiefs; and 32 2. All footwear, excluding skis, swim fins, in-line skates, 33 and roller skates. 34 (b) School supplies having a sales price of $15 or less per 35 item. As used in this paragraph, the term “school supplies” 36 means pens, pencils, erasers, crayons, notebooks, notebook 37 filler paper, legal pads, binders, lunch boxes, construction 38 paper, markers, folders, poster board, composition books, poster 39 paper, scissors, cellophane tape, glue or paste, rulers, 40 computer disks, staplers and staples used to secure paper 41 products, protractors, compasses, and calculators. 42 (2) The tax levied under chapter 212, Florida Statutes, may 43 not be collected during the period from 12:01 a.m. on July 30, 44 2021, through 11:59 p.m. on August 8, 2021, on the retail sale 45 of personal computers or personal computer-related accessories 46 having a sales price of $1,000 or less per item and purchased 47 for noncommercial home or personal use. As used in this 48 subsection, the term: 49 (a) “Personal computers” includes electronic book readers, 50 laptops, desktops, handhelds, tablets, or tower computers. The 51 term does not include cellular telephones, video game consoles, 52 digital media receivers, or devices that are not primarily 53 designed to process data. 54 (b) “Personal computer-related accessories” includes 55 keyboards, mice, personal digital assistants, monitors, other 56 peripheral devices, modems, routers, and nonrecreational 57 software, regardless of whether the accessories are used in 58 association with a personal computer base unit. The term does 59 not include furniture or systems, devices, software, monitors 60 with a television tuner, or peripherals that are designed or 61 intended primarily for recreational use. 62 (3) The tax exemptions provided in this section do not 63 apply to sales within a theme park or entertainment complex as 64 defined in s. 509.013(9), Florida Statutes, within a public 65 lodging establishment as defined in s. 509.013(4), Florida 66 Statutes, or within an airport as defined in s. 330.27(2), 67 Florida Statutes. 68 (4) The tax exemptions provided in this section may apply 69 at the option of a dealer if less than 5 percent of the dealer’s 70 gross sales of tangible personal property in the prior calendar 71 year consisted of items that would be exempt under this section. 72 If a qualifying dealer chooses not to participate in the tax 73 holiday, the dealer must notify the Department of Revenue in 74 writing by July 29, 2021, of its election to collect sales tax 75 during the holiday and must post a copy of that notice in a 76 conspicuous location at its place of business. 77 (5) The Department of Revenue may, and all conditions are 78 deemed met to, adopt emergency rules pursuant to s. 120.54(4), 79 Florida Statutes, for the purpose of implementing this section. 80 Notwithstanding any other law, emergency rules adopted pursuant 81 to this subsection are effective for 6 months after adoption and 82 may be renewed during the pendency of procedures to adopt 83 permanent rules addressing the subject of the emergency rule. 84 Section 2. For the 2021-2022 fiscal year, the sum of 85 $237,000 in nonrecurring funds is appropriated from the General 86 Revenue Fund to the Department of Revenue for the purpose of 87 implementing this act. Funds remaining unexpended or 88 unencumbered from this appropriation as of June 30, 2022, shall 89 revert and be reappropriated for the same purpose in the 2022 90 2023 fiscal year. 91 Section 3. This act shall take effect upon becoming a law.