Florida Senate - 2016                                     SB 198
       By Senator Hukill
       8-00227-16                                             2016198__
    1                        A bill to be entitled                      
    2         An act relating to a sales tax holiday; providing an
    3         exemption from the sales and use tax for the retail
    4         sale of certain clothing, school supplies, and
    5         personal computers and personal computer-related
    6         accessories during a specified period; providing
    7         exceptions to the exemption; authorizing the
    8         Department of Revenue to adopt emergency rules;
    9         providing an appropriation to the department for
   10         implementation purposes; providing an effective date.
   12  Be It Enacted by the Legislature of the State of Florida:
   14         Section 1. Clothing, school supplies, and personal
   15  computers and personal computer-related accessories sales tax
   16  holiday.—
   17         (1) The tax levied under chapter 212, Florida Statutes, may
   18  not be collected during the period from 12:01 a.m. on August 5,
   19  2016, through 11:59 p.m. on August 14, 2016, on the retail sale
   20  of:
   21         (a) Clothing, wallets, or bags, including handbags,
   22  backpacks, fanny packs, and diaper bags, but excluding
   23  briefcases, suitcases, and other garment bags, having a sales
   24  price of $100 or less per item. As used in this paragraph, the
   25  term “clothing” means:
   26         1. Any article of wearing apparel intended to be worn on or
   27  about the human body, excluding watches, watchbands, jewelry,
   28  umbrellas, and handkerchiefs; and
   29         2. All footwear, excluding skis, swim fins, roller blades,
   30  and skates.
   31         (b) School supplies having a sales price of $15 or less per
   32  item. As used in this paragraph, the term “school supplies”
   33  means pens, pencils, erasers, crayons, notebooks, notebook
   34  filler paper, legal pads, binders, lunch boxes, construction
   35  paper, markers, folders, poster board, composition books, poster
   36  paper, scissors, cellophane tape, glue or paste, rulers,
   37  computer disks, protractors, compasses, and calculators.
   38         (2) The tax levied under chapter 212, Florida
   39  Statutes, may not be collected during the period from 12:01 a.m.
   40  on August 5, 2016, through 11:59 p.m. on August 14, 2016, on the
   41  first $750 of the sales price of personal computers or personal
   42  computer-related accessories purchased for noncommercial home or
   43  personal use. As used in this subsection, the term:
   44         (a) “Personal computers” includes electronic book readers,
   45  laptops, desktops, handhelds, tablets, or tower computers. The
   46  term does not include cellular telephones, video game consoles,
   47  digital media receivers, or devices that are not primarily
   48  designed to process data.
   49         (b) “Personal computer-related accessories” includes
   50  keyboards, mice, personal digital assistants, monitors, other
   51  peripheral devices, modems, routers, and nonrecreational
   52  software, regardless of whether the accessories are used in
   53  association with a personal computer base unit. The term does
   54  not include furniture or systems, devices, software, or
   55  peripherals that are designed or intended primarily for
   56  recreational use.
   57         (c) “Monitors” does not include devices that include a
   58  television tuner.
   59         (3) The tax exemptions provided in this section do not
   60  apply to sales within a theme park or entertainment complex as
   61  defined in s. 509.013(9), Florida Statutes, within a public
   62  lodging establishment as defined in s. 509.013(4), Florida
   63  Statutes, or within an airport as defined in s. 330.27(2),
   64  Florida Statutes.
   65         (4) The Department of Revenue may, and all conditions are
   66  deemed met to, adopt emergency rules pursuant to s. 120.54(4),
   67  Florida Statutes, to administer this section.
   68         (5) For the 2016-2017 fiscal year, the sum of $233,730 in
   69  nonrecurring funds is appropriated from the General Revenue Fund
   70  to the Department of Revenue for the purpose of implementing
   71  this section.
   72         Section 2. This act shall take effect July 1, 2016.