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FL H1015

Bill

Status

Failed

5/2/2014

Primary Sponsor

Larry Ahern

Click for details

Origin

House of Representatives

2014 Regular Session

AI Summary

  • Sales tax exemption applies from 12:01 a.m. August 1, 2014 through 11:59 p.m. August 10, 2014 for clothing, wallets, bags, school supplies, personal computers, and computer accessories.

  • Clothing and bags (excluding briefcases, suitcases, garment bags) exempt if priced at $75 or less per item; includes footwear but excludes watches, jewelry, umbrellas, and specialty footwear like skis and roller blades.

  • School supplies exempt if priced at $15 or less per item, including pens, pencils, notebooks, binders, markers, scissors, calculators, and similar items.

  • Personal computers and computer-related accessories exempt if priced at $750 or less for noncommercial home or personal use; excludes furniture and recreation-oriented systems.

  • Tax exemptions do not apply to sales within theme parks, entertainment complexes, public lodging establishments, or airports; Department of Revenue authorized to adopt emergency rules.

Legislative Description

Tax on Sales, Use, and Other Transactions

Last Action

Died in Finance and Tax Subcommittee, companion bill(s) passed, see HB 5601 (Ch. 2014-38)

5/2/2014

Committee Referrals

Finance and Tax Subcommittee2/28/2014

Full Bill Text

No bill text available