December 11, 2019
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Senate Bill 0476

Senate Bill sb0476c1

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

    By the Committee on Government Efficiency Appropriations; and
    Senators Webster, Fasano, Haridopolos and Clary




    593-2214-05

  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.

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

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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 30, 2005,

26  through midnight, August 7, 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  

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    Florida Senate - 2005                            CS for SB 476
    593-2214-05




 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 30, 2005, through midnight,

16  August 7, 2005.

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

18  supplies" means 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  

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    Florida Senate - 2005                            CS for SB 476
    593-2214-05




 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., July 30, 2005, through

 4  midnight, August 7, 2005.

 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.

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    Florida Senate - 2005                            CS for SB 476
    593-2214-05




 1          STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
                       COMMITTEE SUBSTITUTE FOR
 2                         Senate Bill 476

 3                                 

 4  The committee substitute changes the definition of school
    supplies to "means" certain school supplies instead of
 5  "includes" certain school supplies. This will prevent the
    question during the sales tax holiday as to which school
 6  supplies are exempt and which are taxable.

 7  The dates of the sales tax holiday are changed from July 23,
    2005 - July 31, 2005, to July 30, 2005 - August 7, 2005.
 8  
    The dates of the sales tax holiday for the sales of books are
 9  changed from the entire month of May 2006, to July 30, 2005 -
    August 7, 2005, the same as the sales tax holiday for clothing
10  and school supplies.

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