Florida Senate - 2013                                     SB 916
       
       
       
       By Senator Flores
       
       
       
       
       37-00480A-13                                           2013916__
    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 clothing, wallets, bags, school supplies,
    5         personal computers, and personal computer related
    6         accessories are exempt from the sales tax; providing
    7         definitions; providing exceptions; authorizing the
    8         Department of Revenue to adopt emergency rules;
    9         providing an effective date.
   10  
   11  Be It Enacted by the Legislature of the State of Florida:
   12  
   13         Section 1. (1) The tax levied under chapter 212, Florida
   14  Statutes, may not be collected during the period from 12:01 a.m.
   15  on August 2, 2013, through 11:59 p.m. on August 4, 2013, on the
   16  sale 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 sales
   20  price of $75 or less per item. As used in this paragraph, the
   21  term “clothing” means:
   22         1. Any article of wearing apparel intended to be worn on or
   23  about the human body, excluding watches, watchbands, jewelry,
   24  umbrellas, and handkerchiefs; and
   25         2. All footwear, excluding skis, swim fins, roller blades,
   26  and skates.
   27         (b) School supplies having a sales price of $15 or less per
   28  item. As used in this paragraph, the term “school supplies”
   29  means pens, pencils, erasers, crayons, notebooks, notebook
   30  filler paper, legal pads, binders, lunch boxes, construction
   31  paper, markers, folders, poster board, composition books, poster
   32  paper, scissors, cellophane tape, glue or paste, rulers,
   33  computer disks, protractors, compasses, and calculators.
   34         (c) Personal computers and related accessories with a sales
   35  price of $750 or less, purchased for noncommercial home or
   36  personal use, including personal computer base units and
   37  keyboards, personal digital assistants, handheld computers,
   38  monitors, other peripheral devices, modems for Internet and
   39  network access, and nonrecreational software, regardless of
   40  whether the accessories are used in association with a personal
   41  computer base unit. Computers and computer-related accessories
   42  do not include furniture or any systems, devices, software, or
   43  peripherals designed or intended primarily for recreational use.
   44         (2) The tax exemptions provided in this section do not
   45  apply to sales within a theme park or entertainment complex as
   46  defined in s. 509.013(9), Florida Statutes, within a public
   47  lodging establishment as defined in s. 509.013(4), Florida
   48  Statutes, or within an airport as defined in s. 330.27(2),
   49  Florida Statutes.
   50         (3) The Department of Revenue may, and all conditions are
   51  deemed met to, adopt emergency rules pursuant to ss. 120.536(1)
   52  and 120.54, Florida Statutes, to administer this section.
   53         Section 2. This act shall take effect upon becoming a law.