Florida Senate - 2017                                     SB 490
       By Senator Perry
       8-00672A-17                                            2017490__
    1                        A bill to be entitled                      
    2         An act relating to the tax on sales, use, and other
    3         transactions; providing an exemption from the sales
    4         and use tax for the sale of certain clothing, wallets,
    5         bags, school supplies, and personal computers and
    6         related accessories during a specified period;
    7         defining terms; providing exceptions to the exemption;
    8         authorizing the Department of Revenue to adopt
    9         emergency rules; providing an appropriation; providing
   10         an effective date.
   12  Be It Enacted by the Legislature of the State of Florida:
   14         Section 1. (1) The tax levied under chapter 212, Florida
   15  Statutes, may not be collected during the period from 12:01 a.m.
   16  on August 4, 2017, through 11:59 p.m. on August 13, 2017, on the
   17  sale of:
   18         (a) Clothing, wallets, or bags, including handbags,
   19  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. As used in this paragraph, the
   22  term “clothing” means:
   23         1. An article of wearing apparel intended to be worn on or
   24  about the human body, excluding watches, watchbands, jewelry,
   25  umbrellas, and handkerchiefs; and
   26         2. All footwear, excluding skis, swim fins, roller blades,
   27  and skates.
   28         (b) School supplies having a sales price of $15 or less per
   29  item. As used in this paragraph, the term “school supplies”
   30  means pens, pencils, erasers, crayons, notebooks, notebook
   31  filler paper, legal pads, binders, lunch boxes, construction
   32  paper, markers, folders, poster board, composition books, poster
   33  paper, scissors, cellophane tape, glue or paste, rulers,
   34  computer disks, protractors, compasses, and calculators.
   35         (c) Personal computers and related accessories that have a
   36  sales price of $1,000 or less and are purchased for
   37  noncommercial home or personal use. As used in this paragraph,
   38  the term:
   39         1. “Personal computer” means an electronic device that
   40  accepts information in digital or a similar form and manipulates
   41  such information for a result based on a sequence of
   42  instructions. The term includes an electronic book reader and a
   43  laptop, desktop, handheld, tablet, or tower computer, but does
   44  not include a cellular telephone, video game console, digital
   45  media receiver, or device that is not primarily designed to
   46  process data.
   47         2. “Related accessories” includes keyboards, mice, personal
   48  digital assistants, monitors, other peripheral devices, modems,
   49  routers, and nonrecreational software, regardless of whether the
   50  accessories are used in association with a personal computer
   51  base unit, but does not include furniture or systems, devices,
   52  software, monitors with a television tuner, or other peripherals
   53  that are designed or intended primarily for recreational use.
   54         (2) The tax exemptions provided in this section do not
   55  apply to sales within a theme park or entertainment complex as
   56  defined in s. 509.013, Florida Statutes, within a public lodging
   57  establishment as defined in s. 509.013, Florida Statutes, or
   58  within an airport as defined in s. 330.27, Florida Statutes.
   59         (3) The Department of Revenue may, and all conditions are
   60  deemed met to, adopt emergency rules pursuant to s. 120.54(4),
   61  Florida Statutes, to administer this section.
   62         Section 2. For the 2017-2018 fiscal year, the sum of
   63  $225,000 in nonrecurring funds is appropriated from the General
   64  Revenue Fund to the Department of Revenue for the purpose of
   65  implementing this act. Funds from the appropriation which remain
   66  unexpended or unencumbered as of June 30, 2018, shall revert to
   67  the General Revenue Fund.
   68         Section 3. This act shall take effect upon becoming a law.