FL S0490

Establishes a sales tax exemption from August 4-13, 2017 for clothing, wallets, and bags with a sales price of $100 or less per item, excluding briefcases, suitcases, and garment bags.

Provides a sales tax exemption for school supplies priced at $15 or less per item, including pens, pencils, notebooks, binders, scissors, calculators, and similar items.

Exempts personal computers and related accessories (keyboards, mice, monitors, modems, routers, nonrecreational software) priced at $1,000 or less when purchased for noncommercial home or personal use.

Excludes exempted items sold within theme parks, entertainment complexes, public lodging establishments, and airports from the tax breaks.

Appropriates $225,000 in nonrecurring funds to the Department of Revenue for implementation during the 2017-2018 fiscal year, with unused funds reverting to the General Revenue Fund by June 30, 2018.