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. 11 12 Be It Enacted by the Legislature of the State of Florida: 13 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.