December 08, 2019
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Senate Bill 0476

Senate Bill sb0476

CODING: Words stricken are deletions; words underlined are additions.
    Florida Senate - 2005                                   SB 476

    By Senator Webster





    9-448-05

  1                      A bill to be entitled

  2         An act relating to the tax on sales, use, and

  3         other transactions; providing a short title;

  4         specifying periods during which the sale of

  5         clothing, wallets, bags, school supplies, and

  6         books shall be exempt from such tax; defining

  7         the terms "clothing," "school supplies," and

  8         "books" for purposes of the exemption;

  9         providing that the exemption does not apply to

10         sales within certain theme parks, entertainment

11         complexes, public lodging establishments, or

12         airports; providing for the Department of

13         Revenue to adopt rules; providing an

14         appropriation; providing an effective date.

15  

16  Be It Enacted by the Legislature of the State of Florida:

17  

18         Section 1.  This act may be cited as the "Florida Sales

19  Tax Relief Act."

20         Section 2.  (1)  The tax levied under chapter 212,

21  Florida Statutes, may not be collected on the sale of

22  clothing, wallets, or bags, including handbags, backpacks,

23  fanny packs, and diaper bags, but excluding briefcases,

24  suitcases, and other garment bags, having a selling price of

25  $50 or less during the period from 12:01 a.m., July 23, 2005,

26  through midnight, July 31, 2005.

27         (2)  As used in this section, the term "clothing" means

28  any article of wearing apparel, including all footwear, except

29  skis, swim fins, roller blades, and skates, intended to be

30  worn on or about the human body. For purposes of this section,

31  

                                  1

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






    Florida Senate - 2005                                   SB 476
    9-448-05




 1  the term "clothing" does not include watches, watchbands,

 2  jewelry, umbrellas, or handkerchiefs.

 3         (3)  This section does not apply to sales within a

 4  theme park or entertainment complex as defined in section

 5  509.013(9), Florida Statutes, within a public lodging

 6  establishment as defined in section 509.013(4), Florida

 7  Statutes, or within an airport as defined in section

 8  330.27(2), Florida Statutes.

 9         (4)  Notwithstanding the provisions of chapter 120,

10  Florida Statutes, to the contrary, the Department of Revenue

11  may adopt rules to carry out this section.

12         Section 3.  (1)  The tax levied under chapter 212,

13  Florida Statutes, may not be collected on the sale of school

14  supplies having a selling price of $10 per item or less during

15  the period from 12:01 a.m., July 23, 2005, through midnight,

16  July 31, 2005.

17         (2)  As used in this section, the term "school

18  supplies" includes pens, pencils, erasers, crayons, notebooks,

19  notebook filler paper, legal pads, composition books, poster

20  paper, scissors, cellophane tape, glue or paste, rulers,

21  protractors, compasses, and calculators.

22         (3)  This section does not apply to sales within a

23  theme park or entertainment complex as defined in section

24  509.013(9), Florida Statutes, within a public lodging

25  establishment as defined in section 509.013(4), Florida

26  Statutes, or within an airport as defined in section

27  330.27(2), Florida Statutes.

28         (4)  Notwithstanding the provisions of chapter 120,

29  Florida Statutes, to the contrary, the Department of Revenue

30  may adopt rules to carry out this section.

31  

                                  2

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






    Florida Senate - 2005                                   SB 476
    9-448-05




 1         Section 4.  (1)  The tax levied under chapter 212,

 2  Florida Statutes, may not be collected on the sale of books

 3  during the period from 12:01 a.m., May 1, 2006, through

 4  midnight, May 31, 2006.

 5         (2)  As used in this section, the term "book" means a

 6  set of printed sheets bound together and published in a

 7  volume. For purposes of this section, the term "book" does not

 8  include newspapers, magazines, or other periodicals.

 9         (3)  This section does not apply to sales within a

10  theme park or entertainment complex as defined in section

11  509.013(9), Florida Statutes, within a public lodging

12  establishment as defined in section 509.013(4), Florida

13  Statutes, or within an airport as defined in section

14  330.27(2), Florida Statutes.

15         (4)  Notwithstanding the provisions of chapter 120,

16  Florida Statutes, to the contrary, the Department of Revenue

17  may adopt rules to carry out this section.

18         Section 5.  The sum of $400,000 is appropriated from

19  the General Revenue Fund to the Department of Revenue for the

20  purpose of administering this act.

21         Section 6.  This act shall take effect upon becoming a

22  law.

23  

24            *****************************************

25                          SENATE SUMMARY

26    Creates the "Florida Sales Tax Relief Act." Specifies
      periods during which the sale of clothing, wallets, bags,
27    school supplies, and books are exempt from the tax on
      sales, use, and other transactions. Defines the terms
28    "clothing," "school supplies," and "books" for purposes
      of the exemption. Provides that the exemption does not
29    apply to sales within certain theme parks, entertainment
      complexes, public lodging establishments, or airports.
30    Provides for the Department of Revenue to adopt rules.
      Provides an appropriation.
31  

                                  3

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

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