FL H0737

Sales tax exemption applies to clothing, wallets, and bags priced at $75 or less per item from 12:01 a.m. August 3, 2012 through 11:59 p.m. August 5, 2012, excluding briefcases, suitcases, and garment bags.

School supplies priced at $15 or less per item are exempt during the same period, including pens, pencils, notebooks, binders, lunch boxes, markers, folders, scissors, tape, glue, rulers, computer disks, protractors, compasses, and calculators.

Tax exemptions do not apply to sales within theme parks, entertainment complexes, public lodging establishments, or airports.

Department of Revenue is authorized to adopt emergency rules to administer the exemption program.

$226,284 is appropriated from the General Revenue Fund to the Department of Revenue for the 2011-2012 fiscal year, with unexpended funds reappropriated to the 2012-2013 fiscal year.