Florida Senate - 2009                                     SB 396
       
       
       
       By Senator Baker
       
       
       
       
       20-00012-09                                            2009396__
    1                        A bill to be entitled                      
    2         An act relating to the tax on sales, use, and other
    3         transactions; specifying a period during which the
    4         sale of books, clothing, and school supplies is exempt
    5         from the tax; providing definitions; providing
    6         exceptions; authorizing the Department of Revenue to
    7         adopt rules; providing an appropriation; providing an
    8         effective date.
    9         
   10  Be It Enacted by the Legislature of the State of Florida:
   11         
   12         Section 1. (1) No tax levied under the provisions of
   13  chapter 212, Florida Statutes, shall be collected on the sale
   14  of:
   15         (a)1. Books, clothing, wallets, or bags, including
   16  handbags, backpacks, fanny packs, and diaper bags, but excluding
   17  briefcases, suitcases, and other garment bags, having a sales
   18  price of $50 or less per item during the period from 12:01 a.m.,
   19  August 1, 2009, through midnight, August 11, 2009.
   20         2. As used in this paragraph, the term:
   21         a. “Book” means a set of printed sheets bound together and
   22  published in a volume. For purposes of this paragraph, the term
   23  “book” does not include newspapers, magazines, or other
   24  periodicals.
   25         b. “Clothing” means any article of wearing apparel,
   26  including all footwear, except skis, swim fins, roller blades,
   27  and skates, intended to be worn on or about the human body. For
   28  purposes of this paragraph, the term “clothing” does not include
   29  watches, watchbands, jewelry, umbrellas, or handkerchiefs.
   30         (b)1. School supplies having a sales price of $10 or less
   31  per item during the period from 12:01 a.m., August 1, 2009,
   32  through midnight, August 11, 2009.
   33         2. As used in this paragraph, the term “school supplies”
   34  means pens, pencils, erasers, crayons, notebooks, notebook
   35  filler paper, legal pads, composition books, poster paper,
   36  scissors, cellophane tape, glue or paste, rulers, computer
   37  disks, protractors, compasses, and calculators.
   38         (2) This section does not apply to sales within a theme
   39  park or entertainment complex as defined in s. 509.013(9),
   40  Florida Statutes, within a public lodging establishment as
   41  defined in s. 509.013(4), Florida Statutes, or within an airport
   42  as defined in s. 330.27(2), Florida Statutes.
   43         (3) The Department of Revenue may adopt emergency rules to
   44  administer this section.
   45         Section 2. The sum of $240,312 is appropriated from the
   46  General Revenue Fund to the Department of Revenue for purposes
   47  of administering section 1 of this act.
   48         Section 3. This act shall take effect July 1, 2009.