Florida Senate - 2022 SB 500 By Senator Perry 8-00611-22 2022500__ Page 1 of 3 CODING: Words stricken are deletions; words underlined are additions. A bill to be entitled 1

An act relating to a back-to-school sales tax holiday; 2 providing exemptions from the sales and use tax on the 3 retail sale of certain clothing, wallets, bags, school 4 supplies, personal computers, and personal computer-5 related accessories during a specified timeframe; 6 defining terms; specifying locations where the 7 exemptions do not apply; authorizing certain dealers 8 to opt out of participating in the tax holiday, 9 subject to certain requirements; authorizing the 10 Department of Revenue to adopt emergency rules; 11 providing an effective date. 12 13 Be It Enacted by the Legislature of the State of Florida: 14 15

Section 1. Clothing, wallets, bags, school supplies, 16 personal computers, and personal computer-related accessories; 17 sales tax holiday.— 18

(1) The tax levied under

chapter 212, Florida Statutes, may 19 not be collected during the period from 12:01 a.m. on July 29, 20 2022, through 11:59 p.m. on August 7, 2022, on the retail sale 21 of: 22 (

a) Clothing, wallets, or bags, including handbags, 23 backpacks, fanny packs, and diaper bags, but excluding 24 briefcases, suitcases, and other garment bags, having a sales 25 price of $60 or less per item. As used in this paragraph, the 26 term “clothing” means: 27 1. Any

article of wearing apparel intended to be worn on or 28 about the human body, excluding watches, watchbands, jewelry, 29 Florida Senate - 2022 SB 500 8-00611-22 2022500__ Page 2 of 3 CODING: Words stricken are deletions; words underlined are additions. umbrellas, and handkerchiefs; and 30 2. All footwear, excluding skis, swim fins, in-line skates, 31 and roller skates. 32 (

b) School supplies having a sales price of $15 or less per 33 item. As used in this paragraph, the term “school supplies” 34 means pens, pencils, erasers, crayons, notebooks, notebook 35 filler paper, legal pads, binders, lunch boxes, construction 36 paper, markers, folders, poster board, composition books, poster 37 paper, scissors, cellophane tape, glue or paste, rulers, 38 computer disks, staplers and staples used to secure paper 39 products, protractors, compasses, and calculators. 40

(2) The tax levied under

chapter 212, Florida Statutes, may 41 not be collected during the period from 12:01 a.m. on July 29, 42 2022, through 11:59 p.m. on August 7, 2022, on the retail sale 43 of personal computers or personal computer-related accessories 44 having a sales price of $1,000 or less per item and purchased 45 for noncommercial home or personal use. As used in this 46 subsection, the term: 47 (a) “Personal computers” includes electronic book readers, 48 laptops, desktops, handhelds, tablets, and tower computers.

The 49 term does not include cellular telephones, video game consoles, 50 digital media receivers, or devices that are not primarily 51 designed to process data. 52 (b) “Personal computer-related accessories” includes 53 keyboards, mice, personal digital assistants, monitors, other 54 peripheral devices, modems, routers, and nonrecreational 55 software, regardless of whether the accessories are used in 56 association with a personal computer base unit.

The term does 57 not include furniture or systems, devices, software, monitors 58 Florida Senate - 2022 SB 500 8-00611-22 2022500__ Page 3 of 3 CODING: Words stricken are deletions; words underlined are additions. with a television tuner, or peripherals designed or intended 59 primarily for recreational use. 60

(3) The tax exemptions provided in this

section do not 61 apply to sales within a theme park or entertainment complex as 62 defined in s. 509.013(9), Florida Statutes, within a public 63 lodging establishment as defined in s. 509.013(4), Florida 64 Statutes, or within an airport as defined in s. 330.27(2), 65 Florida Statutes. 66

(4) The tax exemptions provided in this

section may apply 67 at the option of a dealer if less than 5 percent of the dealer’s 68 gross sales of tangible personal property in the prior calendar 69 year consisted of items that would be exempt under this section. 70 If a qualifying dealer chooses not to participate in the tax 71 holiday, the dealer must notify the Department of Revenue in 72 writing by July 28, 2022, of its election to collect sales tax 73 during the holiday and must post a copy of that notice in a 74 conspicuous location at its place of business. 75

(5) The Department of Revenue may, and all conditions are 76 deemed met to, adopt emergency rules pursuant to s. 120.54(4), 77 Florida Statutes, for the purpose of implementing this section. 78 Notwithstanding any other law, emergency rules adopted pursuant 79 to this subsection are effective for 6 months after adoption and 80 may be renewed during the pendency of procedures to adopt 81 permanent rules addressing the subject of the emergency rule. 82

Section 2. This act shall take effect upon becoming a law. 83