Florida Senate - 2021                                     SB 598
       By Senator Perry
       8-00932-21                                             2021598__
    1                        A bill to be entitled                      
    2         An act relating to a back-to-school sales tax holiday;
    3         providing exemptions from the sales and use tax on the
    4         retail sale of certain clothing, wallets, bags, school
    5         supplies, personal computers, and personal computer
    6         related accessories during a specified timeframe;
    7         defining terms; specifying locations where the
    8         exemptions do not apply; authorizing certain dealers
    9         to opt out of participating in the tax holiday,
   10         subject to certain requirements; authorizing the
   11         Department of Revenue to adopt emergency rules;
   12         providing an appropriation; providing an effective
   13         date.
   15  Be It Enacted by the Legislature of the State of Florida:
   17         Section 1. Clothing, wallets, bags, school supplies,
   18  personal computers, and personal computer-related accessories;
   19  sales tax holiday.
   20         (1)The tax levied under chapter 212, Florida Statutes, may
   21  not be collected during the period from 12:01 a.m. on July 30,
   22  2021, through 11:59 p.m. on August 8, 2021, on the retail sale
   23  of:
   24         (a)Clothing, wallets, or bags, including handbags,
   25  backpacks, fanny packs, and diaper bags, but excluding
   26  briefcases, suitcases, and other garment bags, having a sales
   27  price of $60 or less per item. As used in this paragraph, the
   28  term “clothing” means:
   29         1.Any article of wearing apparel intended to be worn on or
   30  about the human body, excluding watches, watchbands, jewelry,
   31  umbrellas, and handkerchiefs; and
   32         2.All footwear, excluding skis, swim fins, in-line skates,
   33  and roller skates.
   34         (b)School supplies having a sales price of $15 or less per
   35  item. As used in this paragraph, the term “school supplies”
   36  means pens, pencils, erasers, crayons, notebooks, notebook
   37  filler paper, legal pads, binders, lunch boxes, construction
   38  paper, markers, folders, poster board, composition books, poster
   39  paper, scissors, cellophane tape, glue or paste, rulers,
   40  computer disks, staplers and staples used to secure paper
   41  products, protractors, compasses, and calculators.
   42         (2)The tax levied under chapter 212, Florida Statutes, may
   43  not be collected during the period from 12:01 a.m. on July 30,
   44  2021, through 11:59 p.m. on August 8, 2021, on the retail sale
   45  of personal computers or personal computer-related accessories
   46  having a sales price of $1,000 or less per item and purchased
   47  for noncommercial home or personal use. As used in this
   48  subsection, the term:
   49         (a)“Personal computers” includes electronic book readers,
   50  laptops, desktops, handhelds, tablets, or tower computers. The
   51  term does not include cellular telephones, video game consoles,
   52  digital media receivers, or devices that are not primarily
   53  designed to process data.
   54         (b)“Personal computer-related accessories” includes
   55  keyboards, mice, personal digital assistants, monitors, other
   56  peripheral devices, modems, routers, and nonrecreational
   57  software, regardless of whether the accessories are used in
   58  association with a personal computer base unit. The term does
   59  not include furniture or systems, devices, software, monitors
   60  with a television tuner, or peripherals that are designed or
   61  intended primarily for recreational use.
   62         (3)The tax exemptions provided in this section do not
   63  apply to sales within a theme park or entertainment complex as
   64  defined in s. 509.013(9), Florida Statutes, within a public
   65  lodging establishment as defined in s. 509.013(4), Florida
   66  Statutes, or within an airport as defined in s. 330.27(2),
   67  Florida Statutes.
   68         (4)The tax exemptions provided in this section may apply
   69  at the option of a dealer if less than 5 percent of the dealer’s
   70  gross sales of tangible personal property in the prior calendar
   71  year consisted of items that would be exempt under this section.
   72  If a qualifying dealer chooses not to participate in the tax
   73  holiday, the dealer must notify the Department of Revenue in
   74  writing by July 29, 2021, of its election to collect sales tax
   75  during the holiday and must post a copy of that notice in a
   76  conspicuous location at its place of business.
   77         (5)The Department of Revenue may, and all conditions are
   78  deemed met to, adopt emergency rules pursuant to s. 120.54(4),
   79  Florida Statutes, for the purpose of implementing this section.
   80  Notwithstanding any other law, emergency rules adopted pursuant
   81  to this subsection are effective for 6 months after adoption and
   82  may be renewed during the pendency of procedures to adopt
   83  permanent rules addressing the subject of the emergency rule.
   84         Section 2. For the 2021-2022 fiscal year, the sum of
   85  $237,000 in nonrecurring funds is appropriated from the General
   86  Revenue Fund to the Department of Revenue for the purpose of
   87  implementing this act. Funds remaining unexpended or
   88  unencumbered from this appropriation as of June 30, 2022, shall
   89  revert and be reappropriated for the same purpose in the 2022
   90  2023 fiscal year.
   91         Section 3. This act shall take effect upon becoming a law.