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Bill > H0419


FL H0419

FL H0419
Tax On Sales, Use, & Other Transactions


summary

Introduced
In Committee
Crossed Over
Passed
Dead

Introduced Session

2013 Regular Session

Bill Summary

Specifies period during which sale of clothing, wallets, bags, school supplies, personal computers, & personal computer related accessories are exempt from sales tax; provides exceptions; authorizes DOR to adopt emergency rules.

AI Summary

This bill establishes a sales tax holiday in Florida for a specific weekend, from August 2nd to August 4th, 2013, during which certain items will be exempt from the tax levied under chapter 212, Florida Statutes. This exemption applies to clothing, wallets, and bags priced at $75 or less per item, with specific definitions for what constitutes "clothing" and exclusions for items like briefcases and suitcases. It also covers school supplies priced at $15 or less per item, listing examples such as pens, notebooks, and calculators, and personal computers and related accessories priced at $750 or less, intended for noncommercial use, including items like monitors and software but excluding recreational items and furniture. However, these tax exemptions will not apply to sales made within theme parks, entertainment complexes, public lodging establishments, or airports. The Department of Revenue (DOR), Florida's tax agency, is authorized to adopt emergency rules to implement these provisions.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Died in Finance and Tax Subcommittee, companion bill(s) passed, see CS/SB 406 (Ch. 2013-42) (on 05/03/2013)

bill text


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