July 14, 2020
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_h0483er
CS for HB 483 & HB 469

1
A bill to be entitled
2An act relating to the tax on sales, use, and other
3transactions; specifying a period during which the sale of
4books, clothing, and school supplies is exempt from the
5tax; providing definitions; providing exceptions;
6authorizing the Department of Revenue to adopt emergency
7rules; providing an appropriation; providing an effective
8date.
9
10Be It Enacted by the Legislature of the State of Florida:
11
12     Section 1.  (1)  The tax levied under chapter 212, Florida
13Statutes, may not be collected on the sale of:
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 period from 12:01 a.m.,
18August 13, 2010, through midnight, August 15, 2010.
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
23periodicals.
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 period from 12:01 a.m., August 13, 2010,
31through midnight, August 15, 2010.
32     2.  As used in this paragraph, the term "school supplies"
33means pens, pencils, erasers, crayons, notebooks, notebook
34filler paper, legal pads, binders, lunch boxes, construction
35paper, markers, folders, poster board, composition books, poster
36paper, scissors, cellophane tape, glue or paste, rulers,
37computer disks, protractors, compasses, and calculators.
38     (2)  This section does not apply to sales within a theme
39park or entertainment complex as defined in s. 509.013(9),
40Florida Statutes, within a public lodging establishment as
41defined in s. 509.013(4), Florida Statutes, or within an airport
42as defined in s. 330.27(2), Florida Statutes.
43     (3)  The Department of Revenue may, and all conditions are
44deemed met to, adopt emergency rules pursuant to ss. 120.536(1)
45and 120.54, Florida Statutes, to administer this section.
46     Section 2.  For fiscal year 2009-2010, the sum of $250,304
47in nonrecurring funds is appropriated from the General Revenue
48Fund to the Department of Revenue for purposes of administering
49section 1. Funds remaining unexpended or unencumbered from this
50appropriation as of June 30, 2010, shall revert and be
51reappropriated for the same purpose in fiscal year 2010-2011.
52     Section 3.  This act shall take effect upon becoming a law.


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