Bill > S0792

This bill creates a temporary sales tax exemption in Florida for specific items purchased between August 1st and August 3rd, 2014, meaning that during this period, the tax levied under chapter 212 of Florida Statutes will not be collected on the sale of clothing, wallets, or bags priced at $75 or less per item, school supplies priced at $15 or less per item, and personal computers and their accessories priced at $750 or less, provided they are for noncommercial home or personal use. The bill defines "clothing" as items worn on the body, excluding accessories like watches and umbrellas, and "school supplies" to include a broad range of educational materials like pens, notebooks, and calculators. "Personal computer" is defined as an electronic device for processing data, including e-readers and tablets but excluding cell phones and gaming consoles, while "related accessories" encompass items like keyboards, monitors, and software, but not furniture or recreational devices. Importantly, these exemptions do not apply to sales made within theme parks, entertainment complexes, public lodging establishments, or airports. The Department of Revenue is authorized to adopt emergency rules to implement these provisions, and $235,695 is appropriated from the General Revenue Fund to the Department of Revenue for the administration of this act, with any unexpended funds being reappropriated for the following fiscal year.