HB 101

A bill to be entitled
2An act relating to tax on sales, use, and other
3transactions; specifying a period during which the sale of
4books, clothing, and school supplies are exempt from such
5tax; providing definitions providing exceptions;
6authorizing the Department of Revenue to adopt rules;
7providing an appropriation; providing an effective date.
9Be It Enacted by the Legislature of the State of Florida:
11     Section 1.  (1)  No tax levied under the provisions of
12chapter 212, Florida Statutes, shall be collected on the sale
14     (a)1.  Books, clothing, wallets, or bags, including
15handbags, backpacks, fanny packs, and diaper bags, but excluding
16briefcases, suitcases, and other garment bags, having a sales
17price of $50 or less per item during the last 9 days of July
19     2.  As used in this paragraph, the term:
20     a.  "Book" means a set of printed sheets bound together and
21published in a volume. For purposes of this paragraph, the term
22"book" does not include newspapers, magazines, or other
24     b.  "Clothing" means any article of wearing apparel,
25including all footwear, except skis, swim fins, roller blades,
26and skates, intended to be worn on or about the human body. For
27purposes of this paragraph, the term "clothing" does not include
28watches, watchbands, jewelry, umbrellas, or handkerchiefs.
29     (b)1.  School supplies having a sales price of $10 or less
30per item during the last 9 days of July 2005.
31     2.  As used in this paragraph, the term "school supplies"
32means pens, pencils, erasers, crayons, notebooks, notebook
33filler paper, legal pads, composition books, poster paper,
34scissors, cellophane tape, glue or paste, rulers, computer
35disks, protractors, compasses, and calculators.
36(2)  This section does not apply to sales within a theme
37park or entertainment complex as defined in s. 509.013(9),
38Florida Statutes, within a public lodging establishment as
39defined in s. 509.013(4), Florida Statutes, or within an airport
40as defined in s. 330.27(2), Florida Statutes.
41     (3)  Notwithstanding chapter 120, Florida Statutes, the
42Department of Revenue may adopt rules to carry out this section.
43     Section 2.  The sum of $206,000 is appropriated from the
44General Revenue Fund to the Department of Revenue for purposes
45of administering section 1.
46     Section 3.  This act shall take effect July 1, 2005.

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

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