HB 0101

A bill to be entitled
2An act relating to tax on sales, use, and other
3transactions; specifying a period each year during which
4the sale of books, clothing, and school supplies are
5exempt from such tax; providing definitions; providing
6exceptions; authorizing the Department of Revenue to adopt
7rules; providing an appropriation; providing an effective
10Be It Enacted by the Legislature of the State of Florida:
12     Section 1.  (1)  No tax levied under the provisions of
13chapter 212, Florida Statutes, shall be collected on the sale
15     (a)1.  Books, clothing, wallets, or bags, including
16handbags, backpacks, fanny packs, and diaper bags, but excluding
17briefcases, suitcases, and other garment bags, having a sales
18price of $100 or less per item during the last 9 days of July
19each year.
20     2.  As used in this paragraph, the term:
21     a.  "Book" means a set of printed sheets bound together and
22published in a volume. For purposes of this paragraph, the term
23"book" does not include newspapers, magazines, or other
25     b.  "Clothing" means any article of wearing apparel,
26including all footwear, except skis, swim fins, roller blades,
27and skates, intended to be worn on or about the human body. For
28purposes of this paragraph, the term "clothing" does not include
29watches, watchbands, jewelry, umbrellas, or handkerchiefs.
30     (b)1.  School supplies having a sales price of $10 or less
31per item during the last 9 days of July each year.
32     2.  As used in this paragraph, the term "school supplies"
33means pens, pencils, erasers, crayons, notebooks, notebook
34filler paper, legal pads, composition books, poster paper,
35scissors, cellophane tape, glue or paste, rulers, computer
36disks, protractors, compasses, and calculators.
37     (2)  This section does not apply to sales within a theme
38park or entertainment complex as defined in s. 509.013(9),
39Florida Statutes, within a public lodging establishment as
40defined in s. 509.013(4), Florida Statutes, or within an airport
41as defined in s. 330.27(2), Florida Statutes.
42     (3)  Notwithstanding chapter 120, Florida Statutes, the
43Department of Revenue may adopt rules to carry out this section.
44     Section 2.  The sum of $206,000 is appropriated from the
45General Revenue Fund to the Department of Revenue for purposes
46of administering section 1.
47     Section 3.  This act shall take effect July 1, 2005.

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

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