Bill Text: FL S0542 | 2020 | Regular Session | Comm Sub

---

Bill Title: Back-to-school Sales Tax Holiday

Spectrum: Bipartisan Bill

Status: (Introduced - Dead) 2020-03-14 - Died on Calendar [S0542 Detail]

Download: Florida-2020-S0542-Comm_Sub.html

---

       Florida Senate - 2020                              CS for SB 542
       
       
        
       By the Committee on Commerce and Tourism; and Senator Perry
       
       
       
       
       
       577-01344-20                                           2020542c1
    1                        A bill to be entitled                      
    2         An act relating to a back-to-school sales tax holiday;
    3         providing exemptions from the sales and use tax on the
    4         retail sale of certain clothing, wallets, bags, school
    5         supplies, personal computers, and personal computer
    6         related accessories during a specified timeframe;
    7         defining terms; specifying locations where the
    8         exemptions do not apply; authorizing certain dealers
    9         to opt out of participating in the tax holiday,
   10         subject to certain requirements; authorizing the
   11         Department of Revenue to adopt emergency rules;
   12         providing an appropriation; providing an effective
   13         date.
   14          
   15  Be It Enacted by the Legislature of the State of Florida:
   16  
   17         Section 1. Clothing, school supplies, personal computers,
   18  and personal computer-related accessories; sales tax holiday.—
   19         (1) The tax levied under chapter 212, Florida Statutes, may
   20  not be collected during the period from 12:01 a.m. on July 31,
   21  2020, through 11:59 p.m. on August 9, 2020, on the retail sale
   22  of:
   23         (a) Clothing, wallets, or bags, including handbags,
   24  backpacks, fanny packs, and diaper bags, but excluding
   25  briefcases, suitcases, and other garment bags, having a sales
   26  price of $60 or less per item. As used in this paragraph, the
   27  term “clothing” means:
   28         1. Any article of wearing apparel intended to be worn on or
   29  about the human body, excluding watches, watchbands, jewelry,
   30  umbrellas, and handkerchiefs; and
   31         2. All footwear, excluding skis, swim fins, roller blades,
   32  and skates.
   33         (b) School supplies having a sales price of $15 or less per
   34  item. As used in this paragraph, the term “school supplies”
   35  means pens, pencils, erasers, crayons, notebooks, notebook
   36  filler paper, legal pads, binders, lunch boxes, construction
   37  paper, markers, folders, poster board, composition books, poster
   38  paper, scissors, cellophane tape, glue or paste, rulers,
   39  computer disks, staplers and staples used to secure paper
   40  products, protractors, compasses, and calculators.
   41         (2) The tax levied under chapter 212, Florida Statutes, may
   42  not be collected during the period from 12:01 a.m. on July 31,
   43  2020, through 11:59 p.m. on August 9, 2020, on the retail sale
   44  of personal computers or personal computer-related accessories
   45  having a sales price of $1,000 or less per item and purchased
   46  for noncommercial home or personal use. As used in this
   47  subsection, the term:
   48         (a) “Personal computers” includes electronic book readers,
   49  laptops, desktops, handhelds, tablets, or tower computers. The
   50  term does not include cellular telephones, video game consoles,
   51  digital media receivers, or devices that are not primarily
   52  designed to process data.
   53         (b) “Personal computer-related accessories” includes
   54  keyboards, mice, personal digital assistants, monitors, other
   55  peripheral devices, modems, routers, and nonrecreational
   56  software, regardless of whether the accessories are used in
   57  association with a personal computer base unit. The term does
   58  not include furniture or systems, devices, software, monitors
   59  with a television tuner, or peripherals that are designed or
   60  intended primarily for recreational use.
   61         (3) The tax exemptions provided in this section do not
   62  apply to sales within a theme park or entertainment complex as
   63  defined in s. 509.013(9), Florida Statutes, within a public
   64  lodging establishment as defined in s. 509.013(4), Florida
   65  Statutes, or within an airport as defined in s. 330.27(2),
   66  Florida Statutes.
   67         (4) The tax exemptions provided in this section may apply
   68  at the option of a dealer if less than 5 percent of the dealer’s
   69  gross sales of tangible personal property in the prior calendar
   70  year consist of items that would be exempt under this section.
   71  If a qualifying dealer chooses not to participate in the tax
   72  holiday, the dealer must notify the Department of Revenue in
   73  writing by July 30, 2020, of its election to collect sales tax
   74  during the holiday and must post a copy of that notice in a
   75  conspicuous location at its place of business.
   76         (5) The Department of Revenue may, and all conditions are
   77  deemed met to, adopt emergency rules pursuant to s. 120.54(4),
   78  Florida Statutes, for the purpose of implementing this section.
   79  Notwithstanding any other law, emergency rules adopted pursuant
   80  to this subsection are effective for 6 months after adoption and
   81  may be renewed during the pendency of procedures to adopt
   82  permanent rules addressing the subject of the emergency rule.
   83         Section 2. For the 2019-2020 fiscal year, the sum of
   84  $237,000 in nonrecurring funds is appropriated from the General
   85  Revenue Fund to the Department of Revenue for the purpose of
   86  implementing this act. Funds remaining unexpended or
   87  unencumbered from this appropriation as of June 30, 2020, shall
   88  revert and be reappropriated for the same purpose in the 2020
   89  2021 fiscal year.
   90         Section 3. This act shall take effect upon becoming a law.