Bill Text: FL S0160 | 2010 | Regular Session | Introduced

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Bill Title: Sales Tax Exemption/Books/Clothing/School Supplies [WPSC]

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2010-04-30 - Died in Committee on Finance and Tax, companion bill(s) passed, see CS/HB 483 (Ch. 2010-93) [S0160 Detail]

Download: Florida-2010-S0160-Introduced.html

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Florida Senate - 2010                                     SB 160 
 
By Senator Baker 
20-00039A-10                                           2010160__ 
1                        A bill to be entitled 
2         An act relating to the tax on sales, use, and other 
3         transactions; specifying a period during which the 
4         sale of books, clothing, and school supplies is exempt 
5         from the tax; providing definitions; providing 
6         exceptions; authorizing the Department of Revenue to 
7         adopt rules; providing an appropriation; providing an 
8         effective date. 
9 
10  Be It Enacted by the Legislature of the State of Florida: 
11 
12         Section 1. (1) The tax levied under chapter 212, Florida 
13  Statutes, may not be collected on the sale of: 
14         (a)1. Books, clothing, wallets, or bags, including 
15  handbags, backpacks, fanny packs, and diaper bags, but excluding 
16  briefcases, suitcases, and other garment bags, having a sales 
17  price of $50 or less per item during the period from 12:01 a.m., 
18  July 31, 2010, through midnight, August 10, 2010. 
19         2. As used in this paragraph, the term: 
20         a. “Book” means a set of printed sheets bound together and 
21  published in a volume. For purposes of this paragraph, the term 
22  “book” does not include newspapers, magazines, or other 
23  periodicals. 
24         b. “Clothing” means any article of wearing apparel, 
25  including all footwear, except skis, swim fins, roller blades, 
26  and skates, intended to be worn on or about the human body. For 
27  purposes of this paragraph, the term “clothing” does not include 
28  watches, watchbands, jewelry, umbrellas, or handkerchiefs. 
29         (b)1. School supplies having a sales price of $10 or less 
30  per item during the period from 12:01 a.m., July 31, 2010, 
31  through midnight, August 10, 2010. 
32         2. As used in this paragraph, the term “school supplies” 
33  means pens, pencils, erasers, crayons, notebooks, notebook 
34  filler paper, legal pads, composition books, poster paper, 
35  scissors, cellophane tape, glue or paste, rulers, computer 
36  disks, protractors, compasses, and calculators. 
37         (2) This section does not apply to sales within a theme 
38  park or entertainment complex as defined in s. 509.013(9), 
39  Florida Statutes, within a public lodging establishment as 
40  defined in s. 509.013(4), Florida Statutes, or within an airport 
41  as defined in s. 330.27(2), Florida Statutes. 
42         (3) The Department of Revenue may adopt emergency rules to 
43  administer this section. 
44         Section 2. The sum of $251,317 is appropriated from the 
45  General Revenue Fund to the Department of Revenue for the 2009 
46  2010 fiscal year for purposes of administering section 1 of this 
47  act. 
48         Section 3. This act shall take effect upon becoming a law.