Senate Bill sb0474c1

    Florida Senate - 2003                            CS for SB 474

    By the Committee on Commerce, Economic Opportunities, and
    Consumer Services; and Senators Cowin, Fasano, Constantine and
    Lynn



    310-2478-03

  1                      A bill to be entitled

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

  3         other transactions; specifying a period during

  4         which the sale of school supplies or certain

  5         uniform school clothing shall be exempt from

  6         such tax; defining the term "school supplies"

  7         for purposes of the exemption; providing

  8         exceptions; providing for rules; providing a

  9         contingent effective date.

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

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

14  Residents' Tax Relief Act of 2003."

15         Section 2.  (1)  A tax levied under the provisions of

16  chapter 212, Florida Statutes, may not be collected on sales

17  of school supplies having a selling price of $10 per item or

18  less, or uniform school clothing required by a public or

19  private school having a selling price of $25 per item or less,

20  during the period from 12:01 a.m., July 30, 2003, through

21  midnight, August 3, 2003.

22         (2)  As used in this section, the term "school

23  supplies" means pens, pencils, erasers, crayons, notebooks,

24  notebook filler paper, legal pads, composition books, poster

25  paper, scissors, cellophane tape, glue or paste, rulers,

26  protractors, compasses, and calculators.

27         (3)  This section does not apply to sales within a

28  theme park or entertainment complex as defined in section

29  509.013(9), Florida Statutes; within a public lodging

30  establishment as defined in section 509.013(4), Florida

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






    Florida Senate - 2003                            CS for SB 474
    310-2478-03




 1  Statutes; or within an airport as defined in section

 2  330.27(2), Florida Statutes.

 3         (4)  The provisions of chapter 120, Florida Statutes,

 4  to the contrary notwithstanding, the Department of Revenue may

 5  adopt rules to carry out this section.

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

 7  law but only if a specific appropriation in the 2003-2004

 8  General Appropriations Act becomes law which provides $200,000

 9  from the General Revenue Fund to the Department of Revenue to

10  implement the provisions of this act.

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12          STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
                       COMMITTEE SUBSTITUTE FOR
13                         Senate Bill 474

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15  The committee substitute reduces the length of the sales tax
    holiday from 9 to 5 days and reduces the scope of items exempt
16  from sales taxes by eliminating the sales tax exemption on
    certain articles of clothing and retail books. However,
17  certain uniform school clothing items having a selling price
    of $25 or less are exempt from sales taxes during the period.
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CODING: Words stricken are deletions; words underlined are additions.