House Bill hb0019E

    Florida House of Representatives - 2002                HB 19-E

        By Representative Kilmer






  1                      A bill to be entitled

  2         An act relating to the tax on sales, use, and

  3         other transactions; providing a short title;

  4         specifying a period during which the sale of

  5         clothing, certain other items, and school

  6         supplies shall be exempt from such tax;

  7         providing definitions; providing exceptions;

  8         providing for rules; providing an

  9         appropriation; providing an effective date.

10

11  Be It Enacted by the Legislature of the State of Florida:

12

13         Section 1.  (1)  This act may be cited as the "Florida

14  Residents' Tax Relief Act of 2002."

15         (2)  Any tax levied under the provisions of chapter

16  212, Florida Statutes, shall not be collected on sales of:

17         (a)  Clothing, wallets, or bags, including handbags,

18  backpacks, fanny packs, and diaper bags, but excluding

19  briefcases, suitcases, and other garment bags, having a

20  selling price of $50 or less, during the period from 12:01

21  a.m., July 27, 2002, through midnight, August 4, 2002. As used

22  in this paragraph, "clothing" means any article of wearing

23  apparel, including all footwear, except skis, swim fins,

24  roller blades, and skates, intended to be worn on or about the

25  human body. For purposes of this paragraph, "clothing" does

26  not include watches, watchbands, jewelry, umbrellas, or

27  handkerchiefs.

28         (b)  School supplies having a selling price of $10 per

29  item or less during the period from 12:01 a.m., July 27, 2002,

30  through midnight, August 4, 2002. As used in this paragraph,

31  the term "school supplies" includes pens, pencils, erasers,

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CODING: Words stricken are deletions; words underlined are additions.






    Florida House of Representatives - 2002                HB 19-E

    718-111C-02E






  1  crayons, notebooks, notebook filler paper, legal pads,

  2  composition books, poster paper, scissors, tape, glue or

  3  paste, rulers, computer discs, protractors, compasses, and

  4  calculators.

  5

  6  This subsection does not apply to sales within a theme park or

  7  entertainment complex as defined in s. 509.013(9), Florida

  8  Statutes, within a public lodging establishment as defined in

  9  s. 509.013(4), Florida Statutes, or within an airport as

10  defined in s. 330.27(2), Florida Statutes.

11         (3)  Notwithstanding the provisions of chapter 120,

12  Florida Statutes, the Department of Revenue may adopt rules to

13  carry out this section.

14         Section 2.  The sum of $200,000 is appropriated from

15  the General Revenue Fund to the Department of Revenue for the

16  purpose of administering this act.

17         Section 3.  This act shall take effect upon becoming a

18  law.

19

20            *****************************************

21                          HOUSE SUMMARY

22
      Exempts clothing, wallets, and bags having a selling
23    price of $50 or less and school supplies having a selling
      price of $10 or less from the sales tax during the period
24    of July 27-August 4, 2002. Does not apply to sales within
      a theme park or entertainment complex, a public lodging
25    establishment, or an airport. Provides an appropriation.

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CODING: Words stricken are deletions; words underlined are additions.