FL S0686

Suspends Florida sales and use tax from 12:01 a.m. July 27, 2018 through 11:59 p.m. August 5, 2018 on clothing, wallets, and bags priced at $100 or less per item.

Exempts school supplies (pens, pencils, notebooks, binders, calculators, etc.) priced at $15 or less per item from sales tax during the specified period.

Exempts personal computers and related accessories (keyboards, mice, monitors, routers, software) priced at $1,000 or less for noncommercial home or personal use from sales tax during the specified period.

Excludes sales at theme parks, entertainment complexes, public lodging establishments, and airports from the tax exemptions.

Appropriates $225,000 in nonrecurring funds to the Department of Revenue for the 2018-2019 fiscal year to implement the act.