September 20, 2020
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_h0483__
HB 483

1
A bill to be entitled
2An act relating to the tax on sales, use, and other
3transactions; amending s. 212.08, F.S.; specifying a
4period each year during which sales of clothing and school
5supplies are exempt from the tax; providing definitions;
6providing exceptions; providing an effective date.
7
8Be It Enacted by the Legislature of the State of Florida:
9
10     Section 1.  Paragraph (ggg) is added to subsection (7) of
11section 212.08, Florida Statutes, to read:
12     212.08  Sales, rental, use, consumption, distribution, and
13storage tax; specified exemptions.-The sale at retail, the
14rental, the use, the consumption, the distribution, and the
15storage to be used or consumed in this state of the following
16are hereby specifically exempt from the tax imposed by this
17chapter.
18     (7)  MISCELLANEOUS EXEMPTIONS.-Exemptions provided to any
19entity by this chapter do not inure to any transaction that is
20otherwise taxable under this chapter when payment is made by a
21representative or employee of the entity by any means,
22including, but not limited to, cash, check, or credit card, even
23when that representative or employee is subsequently reimbursed
24by the entity. In addition, exemptions provided to any entity by
25this subsection do not inure to any transaction that is
26otherwise taxable under this chapter unless the entity has
27obtained a sales tax exemption certificate from the department
28or the entity obtains or provides other documentation as
29required by the department. Eligible purchases or leases made
30with such a certificate must be in strict compliance with this
31subsection and departmental rules, and any person who makes an
32exempt purchase with a certificate that is not in strict
33compliance with this subsection and the rules is liable for and
34shall pay the tax. The department may adopt rules to administer
35this subsection.
36     (ggg)  Clothing and school supplies.-
37     1.  The tax levied under this chapter may not be collected
38each year during the 10-day period beginning at 12:01 a.m. on
39Friday after the second Thursday of August and ending 10 days
40later at 11:59 p.m. on Sunday, on sales of:
41     a.  Clothing, wallets, or bags, including handbags,
42backpacks, fanny packs, and diaper bags, but excluding
43briefcases, suitcases, and other garment bags, having a sales
44price of $100 or less per item. As used in this sub-
45subparagraph, the term "clothing" means any article of wearing
46apparel, including all footwear, except skis, swim fins, roller
47blades, and skates, intended to be worn on or about the human
48body. For purposes of this sub-subparagraph, the term "clothing"
49does not include watches, watchbands, jewelry, umbrellas, or
50handkerchiefs.
51     b.  School supplies having a sales price of $10 or less per
52item. As used in this sub-subparagraph, the term "school
53supplies" means pens, pencils, erasers, crayons, notebooks,
54notebook filler paper, legal pads, binders, lunch boxes,
55construction paper, markers, folders, poster board, composition
56books, poster paper, scissors, cellophane tape, glue, paste,
57rulers, computer disks, protractors, compasses, and calculators.
58     2.  This paragraph does not apply to sales within a theme
59park or entertainment complex as defined in s. 509.013(9),
60within a public lodging establishment as defined in s.
61509.013(4), or within an airport as defined in s. 330.27(2).
62     Section 2.  This act shall take effect upon becoming a law.


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