| 1 | A bill to be entitled |
| 2 | An act relating to the tax on sales, use, and other |
| 3 | transactions; amending s. 212.08, F.S.; specifying a |
| 4 | period each year during which sales of clothing and school |
| 5 | supplies are exempt from the tax; providing definitions; |
| 6 | providing exceptions; providing an effective date. |
| 7 |
|
| 8 | Be It Enacted by the Legislature of the State of Florida: |
| 9 |
|
| 10 | Section 1. Paragraph (ggg) is added to subsection (7) of |
| 11 | section 212.08, Florida Statutes, to read: |
| 12 | 212.08 Sales, rental, use, consumption, distribution, and |
| 13 | storage tax; specified exemptions.-The sale at retail, the |
| 14 | rental, the use, the consumption, the distribution, and the |
| 15 | storage to be used or consumed in this state of the following |
| 16 | are hereby specifically exempt from the tax imposed by this |
| 17 | chapter. |
| 18 | (7) MISCELLANEOUS EXEMPTIONS.-Exemptions provided to any |
| 19 | entity by this chapter do not inure to any transaction that is |
| 20 | otherwise taxable under this chapter when payment is made by a |
| 21 | representative or employee of the entity by any means, |
| 22 | including, but not limited to, cash, check, or credit card, even |
| 23 | when that representative or employee is subsequently reimbursed |
| 24 | by the entity. In addition, exemptions provided to any entity by |
| 25 | this subsection do not inure to any transaction that is |
| 26 | otherwise taxable under this chapter unless the entity has |
| 27 | obtained a sales tax exemption certificate from the department |
| 28 | or the entity obtains or provides other documentation as |
| 29 | required by the department. Eligible purchases or leases made |
| 30 | with such a certificate must be in strict compliance with this |
| 31 | subsection and departmental rules, and any person who makes an |
| 32 | exempt purchase with a certificate that is not in strict |
| 33 | compliance with this subsection and the rules is liable for and |
| 34 | shall pay the tax. The department may adopt rules to administer |
| 35 | this subsection. |
| 36 | (ggg) Clothing and school supplies.- |
| 37 | 1. The tax levied under this chapter may not be collected |
| 38 | each year during the 10-day period beginning at 12:01 a.m. on |
| 39 | Friday after the second Thursday of August and ending 10 days |
| 40 | later at 11:59 p.m. on Sunday, on sales of: |
| 41 | a. Clothing, wallets, or bags, including handbags, |
| 42 | backpacks, fanny packs, and diaper bags, but excluding |
| 43 | briefcases, suitcases, and other garment bags, having a sales |
| 44 | price of $100 or less per item. As used in this sub- |
| 45 | subparagraph, the term "clothing" means any article of wearing |
| 46 | apparel, including all footwear, except skis, swim fins, roller |
| 47 | blades, and skates, intended to be worn on or about the human |
| 48 | body. For purposes of this sub-subparagraph, the term "clothing" |
| 49 | does not include watches, watchbands, jewelry, umbrellas, or |
| 50 | handkerchiefs. |
| 51 | b. School supplies having a sales price of $10 or less per |
| 52 | item. As used in this sub-subparagraph, the term "school |
| 53 | supplies" means pens, pencils, erasers, crayons, notebooks, |
| 54 | notebook filler paper, legal pads, binders, lunch boxes, |
| 55 | construction paper, markers, folders, poster board, composition |
| 56 | books, poster paper, scissors, cellophane tape, glue, paste, |
| 57 | rulers, computer disks, protractors, compasses, and calculators. |
| 58 | 2. This paragraph does not apply to sales within a theme |
| 59 | park or entertainment complex as defined in s. 509.013(9), |
| 60 | within a public lodging establishment as defined in s. |
| 61 | 509.013(4), or within an airport as defined in s. 330.27(2). |
| 62 | Section 2. This act shall take effect upon becoming a law. |