Florida Senate - 2017 SB 490 By Senator Perry 8-00672A-17 2017490__ 1 A bill to be entitled 2 An act relating to the tax on sales, use, and other 3 transactions; providing an exemption from the sales 4 and use tax for the sale of certain clothing, wallets, 5 bags, school supplies, and personal computers and 6 related accessories during a specified period; 7 defining terms; providing exceptions to the exemption; 8 authorizing the Department of Revenue to adopt 9 emergency rules; providing an appropriation; providing 10 an effective date. 11 12 Be It Enacted by the Legislature of the State of Florida: 13 14 Section 1. (1) The tax levied under chapter 212, Florida 15 Statutes, may not be collected during the period from 12:01 a.m. 16 on August 4, 2017, through 11:59 p.m. on August 13, 2017, on the 17 sale of: 18 (a) Clothing, wallets, or bags, including handbags, 19 backpacks, fanny packs, and diaper bags, but excluding 20 briefcases, suitcases, and other garment bags, having a sales 21 price of $100 or less per item. As used in this paragraph, the 22 term “clothing” means: 23 1. An article of wearing apparel intended to be worn on or 24 about the human body, excluding watches, watchbands, jewelry, 25 umbrellas, and handkerchiefs; and 26 2. All footwear, excluding skis, swim fins, roller blades, 27 and skates. 28 (b) School supplies having a sales price of $15 or less per 29 item. As used in this paragraph, the term “school supplies” 30 means pens, pencils, erasers, crayons, notebooks, notebook 31 filler paper, legal pads, binders, lunch boxes, construction 32 paper, markers, folders, poster board, composition books, poster 33 paper, scissors, cellophane tape, glue or paste, rulers, 34 computer disks, protractors, compasses, and calculators. 35 (c) Personal computers and related accessories that have a 36 sales price of $1,000 or less and are purchased for 37 noncommercial home or personal use. As used in this paragraph, 38 the term: 39 1. “Personal computer” means an electronic device that 40 accepts information in digital or a similar form and manipulates 41 such information for a result based on a sequence of 42 instructions. The term includes an electronic book reader and a 43 laptop, desktop, handheld, tablet, or tower computer, but does 44 not include a cellular telephone, video game console, digital 45 media receiver, or device that is not primarily designed to 46 process data. 47 2. “Related accessories” includes keyboards, mice, personal 48 digital assistants, monitors, other peripheral devices, modems, 49 routers, and nonrecreational software, regardless of whether the 50 accessories are used in association with a personal computer 51 base unit, but does not include furniture or systems, devices, 52 software, monitors with a television tuner, or other peripherals 53 that are designed or intended primarily for recreational use. 54 (2) The tax exemptions provided in this section do not 55 apply to sales within a theme park or entertainment complex as 56 defined in s. 509.013, Florida Statutes, within a public lodging 57 establishment as defined in s. 509.013, Florida Statutes, or 58 within an airport as defined in s. 330.27, Florida Statutes. 59 (3) The Department of Revenue may, and all conditions are 60 deemed met to, adopt emergency rules pursuant to s. 120.54(4), 61 Florida Statutes, to administer this section. 62 Section 2. For the 2017-2018 fiscal year, the sum of 63 $225,000 in nonrecurring funds is appropriated from the General 64 Revenue Fund to the Department of Revenue for the purpose of 65 implementing this act. Funds from the appropriation which remain 66 unexpended or unencumbered as of June 30, 2018, shall revert to 67 the General Revenue Fund. 68 Section 3. This act shall take effect upon becoming a law.