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. 12 13 Be It Enacted by the Legislature of the State of Florida: 14 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.