| 1 | A bill to be entitled |
| 2 | An act relating to the tax on sales, use, and other |
| 3 | transactions; specifying a period each year during which |
| 4 | sales of books, clothing, school supplies, and certain |
| 5 | personal computers and personal computer-related |
| 6 | accessories are exempt from the tax; specifying a period |
| 7 | each year during which sales of certain energy-efficient |
| 8 | products are exempt from the tax; providing definitions; |
| 9 | providing exceptions; authorizing the Department of |
| 10 | Revenue to adopt rules; providing an appropriation; |
| 11 | providing an effective date. |
| 12 |
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| 13 | Be It Enacted by the Legislature of the State of Florida: |
| 14 |
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| 15 | Section 1. (1) No tax levied under the provisions of |
| 16 | chapter 212, Florida Statutes, shall be collected on the sale |
| 17 | of: |
| 18 | (a)1. Books, clothing, wallets, or bags, including |
| 19 | handbags, 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 during the 10-day period |
| 22 | beginning at 12:01 a.m. on the first Saturday in August each |
| 23 | year. |
| 24 | 2. As used in this paragraph, the term: |
| 25 | a. "Book" means a set of printed sheets bound together and |
| 26 | published in a volume. For purposes of this paragraph, the term |
| 27 | "book" does not include newspapers, magazines, or other |
| 28 | periodicals. |
| 29 | b. "Clothing" means any article of wearing apparel, |
| 30 | including all footwear, except skis, swim fins, roller blades, |
| 31 | and skates, intended to be worn on or about the human body. For |
| 32 | purposes of this paragraph, the term "clothing" does not include |
| 33 | watches, watchbands, jewelry, umbrellas, or handkerchiefs. |
| 34 |
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| 35 | (b)1. School supplies having a sales price of $20 or less |
| 36 | per item purchased for noncommercial purposes during the 10-day |
| 37 | period beginning at 12:01 a.m. on the first Saturday in August |
| 38 | each year. |
| 39 | 2. As used in this paragraph, the term "school supplies" |
| 40 | means supplies used in the classroom or for classroom-related |
| 41 | activities, including, but not limited to, homework, and |
| 42 | including pens, pencils, erasers, crayons, notebooks, notebook |
| 43 | filler paper, legal pads, composition books, poster paper, |
| 44 | scissors, cellophane tape, glue or paste, rulers, computer |
| 45 | disks, protractors, compasses, and calculators. |
| 46 | (c)1. Personal computers and personal computer-related |
| 47 | accessories having a total combined single sales price of $1,500 |
| 48 | or less purchased for noncommercial home or personal use during |
| 49 | the 10-day period beginning at 12:01 a.m. on the first Saturday |
| 50 | in August each year. |
| 51 | 2. As used in this paragraph, the term "personal computers |
| 52 | and personal computer-related accessories" means personal |
| 53 | computers and personal computer-related accessories, including, |
| 54 | but not limited to, personal computer base units and keyboards, |
| 55 | personal digital assistants, handheld computers, monitors, |
| 56 | peripheral devices, modems for Internet and network access, and |
| 57 | nonrecreational software, whether or not used in association |
| 58 | with the personal computer base unit. The term does not include |
| 59 | furniture and any systems, devices, software, or peripherals |
| 60 | designed or intended primarily for recreational use. |
| 61 | (d)1. Energy-efficient products with a sales price of |
| 62 | $1,500 or less per product purchased for noncommercial home or |
| 63 | personal use during the 4-day period beginning at 12:01 a.m. on |
| 64 | the first Thursday in October each year. |
| 65 | 2. As used in this paragraph, the term "energy-efficient |
| 66 | product" means any dishwasher, clothes washer, air conditioner, |
| 67 | ceiling fan, fluorescent light bulb, dehumidifier, programmable |
| 68 | thermostat, refrigerator, door, or window the energy efficiency |
| 69 | of which has been designated by the United States Environmental |
| 70 | Protection Agency and the United States Department of Energy as |
| 71 | meeting or exceeding each such agency's energy saving efficiency |
| 72 | requirements or which have been designated as meeting or |
| 73 | exceeding such requirements under each such agency's Energy Star |
| 74 | Program. |
| 75 | (2) This section does not apply to rentals, to purchases |
| 76 | for trade, business, or resale, or to sales within a theme park |
| 77 | or entertainment complex as defined in s. 509.013(9), Florida |
| 78 | Statutes, within a public lodging establishment as defined in s. |
| 79 | 509.013(4), Florida Statutes, or within an airport as defined in |
| 80 | s. 330.27(2), Florida Statutes. |
| 81 | (3) Notwithstanding chapter 120, Florida Statutes, the |
| 82 | Department of Revenue may adopt rules to carry out this section. |
| 83 | Section 2. For fiscal year 2010-2011, the sum of $XXX,XXX |
| 84 | is appropriated from the General Revenue Fund to the Department |
| 85 | of Revenue for purposes of administering section 1. |
| 86 | Section 3. This act shall take effect July 1, 2010. |