Florida Senate - 2017                                     SB 768
       By Senator Powell
       30-01163-17                                            2017768__
    1                        A bill to be entitled                      
    2         An act relating to an annual sales tax holiday for
    3         veterans of the United States Armed Forces; creating
    4         an annual sales tax holiday for veterans; specifying
    5         items that are eligible for the sales tax holiday;
    6         defining the term “veteran” for purposes of the sales
    7         tax holiday; specifying tax treatment of layaways,
    8         exchanges, and Internet sales; specifying reporting
    9         requirements of retailers; authorizing the Department
   10         of Revenue to adopt emergency rules; providing an
   11         effective date.
   13  Be It Enacted by the Legislature of the State of Florida:
   15         Section 1. Sales tax holiday for veterans of the United
   16  States Armed Forces.—
   17         (1)The tax levied under chapter 212, Florida Statutes, may
   18  not be collected from a veteran during the period from 12:01
   19  a.m. on November 1 through 11:59 p.m. on December 31, annually,
   20  on the retail sale, as defined in s. 212.02(14), Florida
   21  Statutes, of:
   22         (a)Clothing with a sales price of $100 or less per item.
   23  As used in this paragraph, the term “clothing” means:
   24         1.Any article of wearing apparel intended to be worn on or
   25  about the human body, excluding watches, watchbands, jewelry,
   26  umbrellas, and handkerchiefs; and
   27         2.All footwear, excluding skis, swim fins, roller blades,
   28  and skates.
   29         (b)Personal computers with a sales price of $1,500 or less
   30  per item. As used in this paragraph, the term “personal
   31  computers” includes electronic book readers, laptops, desktops,
   32  handhelds, tablets, or tower computers. The term does not
   33  include cellular telephones, video game consoles, digital media
   34  receivers, or devices that are not primarily designed to process
   35  data.
   36         (c)Books with a sales price of $50 or less per item. As
   37  used in this paragraph, the term “books” includes textbooks or
   38  other instructional materials, in printed or digital format,
   39  used for educational purposes.
   40         (d)Sports, fitness, and recreational equipment with a
   41  sales price of $100 or less per item.
   42         (e)Televisions with a sales price of $1,000 or less per
   43  item.
   44         (f)Game tables and billiard tables, and accessories
   45  thereof, with a sales price of $500 or less per item.
   46         (2)Notwithstanding any action by the United States
   47  Department of Veterans Affairs relating to dishonorable
   48  discharges or releases, the term “veteran” means a person who
   49  served in the active military, naval, or air service who was
   50  honorably discharged or released or who later received an
   51  upgraded honorable discharge or release. To be eligible for the
   52  sales tax holiday, a veteran must show proof of military status
   53  at the time he or she purchases the eligible items.
   54         (3)Eligible items placed on layaway during the sales tax
   55  holiday are tax exempt even if final payment of the layaway is
   56  made after the holiday period. All mail-order, catalog, or
   57  Internet sales of eligible items during the sales tax holiday
   58  are tax exempt if the order is accepted during the holiday
   59  period for immediate shipment, even if the item is delivered
   60  after the holiday period. If a veteran purchases a tax-exempt
   61  item during the holiday period and exchanges it for the same
   62  type of item, such as exchanging the item for a different size
   63  or different color, after the holiday period expires, no tax is
   64  due.
   65         (4)A retailer making tax-exempt sales under this section
   66  shall report to the Department of Revenue the amount of its
   67  gross sales on the retailer’s sales and use tax return.
   68         (5)The Department of Revenue may, and all conditions are
   69  deemed met to, adopt emergency rules pursuant to ss. 120.536(1)
   70  and 120.54, Florida Statutes, to administer this section. This
   71  subsection is repealed on June 30, 2018.
   72         Section 2. This act shall take effect July 1, 2017.