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FL H0469

Bill

Status

Introduced

12/9/2009

Primary Sponsor

Steve Crisafulli

Click for details

Origin

House of Representatives

2010 Regular Session

AI Summary

  • Establishes a 10-day sales tax exemption period beginning on the second Friday after the first Tuesday in August for clothing, wallets, bags, and school supplies in Florida.

  • Exempts clothing and accessories (including footwear) with a sales price of $100 or less per item, excluding briefcases, suitcases, watches, jewelry, umbrellas, and handkerchiefs.

  • Exempts school supplies with a sales price of $10 or less per item, including pens, pencils, notebooks, binders, folders, markers, tape, glue, rulers, calculators, and computer disks.

  • Excludes the exemption from applying to sales within theme parks, entertainment complexes, public lodging establishments, or airports.

  • Authorizes the Department of Revenue to adopt rules to administer the exemption period and definitions.

Legislative Description

Tax on Sales, Use, and Other Transactions

Last Action

Original bill laid on Table, under Rule 7.19, refer to combined CS/HB 483 (Ch. 2010-93) -HJ 00418

3/29/2010

Committee Referrals

Finance & Tax Council12/18/2009

Full Bill Text

No bill text available