Florida Senate - 2020                          SENATOR AMENDMENT
       Bill No. CS/HB 7097, 1st Eng.
       
       
       
       
       
       
                                Ì103672&Î103672                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
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                Floor: 2e/F/2R         .                                
             03/12/2020 06:26 PM       .                                
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       Senator Rodriguez moved the following:
       
    1         Senate Amendment to Substitute Amendment (271678) (with
    2  title amendment)
    3  
    4         Delete lines 1673 - 1749
    5  and insert:
    6  not be collected on the first Friday, Saturday, and Sunday of
    7  August of each year on the retail sale of:
    8         (a)Clothing, wallets, or bags, including handbags,
    9  backpacks, fanny packs, and diaper bags, but excluding
   10  briefcases, suitcases, and other garment bags, having a sales
   11  price of $60 or less per item. As used in this paragraph, the
   12  term “clothing” means:
   13         1.Any article of wearing apparel intended to be worn on or
   14  about the human body, excluding watches, watchbands, jewelry,
   15  umbrellas, and handkerchiefs; and
   16         2.All footwear, excluding skis, swim fins, roller blades,
   17  and skates.
   18         (b)School supplies having a sales price of $15 or less per
   19  item. As used in this paragraph, the term “school supplies”
   20  means pens, pencils, erasers, crayons, notebooks, notebook
   21  filler paper, legal pads, binders, lunch boxes, construction
   22  paper, markers, folders, poster board, composition books, poster
   23  paper, scissors, cellophane tape, glue or paste, rulers,
   24  computer disks, staplers and staples used to secure paper
   25  products, protractors, compasses, and calculators.
   26         (2)The tax levied under chapter 212, Florida Statutes, may
   27  not be collected on the first Friday, Saturday, and Sunday of
   28  August of each year on the first $1,000 of the sales price of
   29  personal computers or personal computer-related accessories
   30  purchased for noncommercial home or personal use. As used in
   31  this subsection, the term:
   32         (a)“Personal computers” includes electronic book readers,
   33  laptops, desktops, handheld devices, tablets, or tower
   34  computers. The term does not include cellular telephones, video
   35  game consoles, digital media receivers, or devices that are not
   36  primarily designed to process data.
   37         (b)“Personal computer-related accessories” includes
   38  keyboards, mice, personal digital assistants, monitors, other
   39  peripheral devices, modems, routers, and nonrecreational
   40  software, regardless of whether the accessories are used in
   41  association with a personal computer base unit. The term does
   42  not include furniture or systems, devices, software, or
   43  peripherals that are designed or intended primarily for
   44  recreational use. The term “monitor” does not include any device
   45  that includes a television tuner.
   46         (3)The tax exemptions provided in this section do not
   47  apply to sales within a theme park or entertainment complex as
   48  defined in s. 509.013(9), Florida Statutes, within a public
   49  lodging establishment as defined in s. 509.013(4), Florida
   50  Statutes, or within an airport as defined in s. 330.27(2),
   51  Florida Statutes.
   52         (4)The tax exemptions provided in this section may apply
   53  at the option of a dealer if less than 5 percent of the dealer’s
   54  gross sales of tangible personal property in the prior calendar
   55  year are composed of items that would be exempt under this
   56  section. If a qualifying dealer chooses not to participate in
   57  the tax holiday, by the last day of July of each year the dealer
   58  must notify the Department of Revenue in writing of its election
   59  to collect sales tax during the holiday and must post a copy of
   60  that notice in a conspicuous location at its place of business.
   61         (5)The Department of Revenue is authorized, and all
   62  conditions are deemed met, to adopt emergency rules pursuant to
   63  s. 120.54(4), Florida Statutes, for the purpose of implementing
   64  this section. Notwithstanding any other provision of law,
   65  emergency rules adopted pursuant to this subsection are
   66  effective for 6 months after adoption and may be renewed during
   67  the pendency of procedures to adopt permanent rules addressing
   68  the subject of the emergency rules.
   69         (6)For the 2019-2020 fiscal year, the sum of $241,000 in
   70  nonrecurring funds is appropriated from the General Revenue Fund
   71  to the Department of Revenue for the purpose of implementing
   72  this section. Funds remaining unexpended or unencumbered from
   73  this appropriation as of June 30, 2020, shall revert and be
   74  reappropriated for the same purpose in the 2020-2021 fiscal
   75  year.
   76         (7)This section shall take effect upon this act becoming a
   77  law.
   78         Section 59. Disaster preparedness supplies; sales tax
   79  holiday.—
   80         (1)The tax levied under chapter 212, Florida Statutes, may
   81  not be collected on the first Friday, Saturday, and Sunday of
   82  May of each year on the sale of:
   83  
   84  ================= T I T L E  A M E N D M E N T ================
   85  And the title is amended as follows:
   86         Delete lines 1971 - 1978
   87  and insert:
   88         certain timeframe each year; defining terms;
   89         specifying locations where the exemptions do not
   90         apply; authorizing certain dealers to opt out of
   91         participating in the exemptions, subject to certain
   92         conditions; authorizing the department to adopt
   93         emergency rules; providing an appropriation; providing
   94         sales tax exemptions for certain disaster preparedness
   95         supplies during a certain timeframe each year;
   96         specifying