Sales of Clothing and School Supplies; Sales Tax Holiday During the Period August 2 through August 6, 2019

 

DEPARTMENT OF REVENUE

Sales and Use Tax

RULE NO.:RULE TITLE:

12AER19-04Sales of Clothing and School Supplies; Sales Tax Holiday During the Period August 2 through August 6, 2019

SPECIFIC REASONS FOR FINDING AN IMMEDIATE DANGER TO THE PUBLIC HEALTH, SAFETY OR WELFARE: Section 19 of Chapter 2019-42, Laws of Florida, authorizes the Department of Revenue to promulgate emergency rules to implement the provisions of the law specifying a period during which the sale of certain clothing. school supplies, and personal computers and personal computer-related accessories are exempt from sales and use tax. The law provides that conditions necessary for an emergency rule have been met. The promulgation of this emergency rule ensures that the public is notified in the most expedient and appropriate manner regarding the exemption during the period August 2, 2019, through August 6, 2019, for sales of clothing, wallets, or bags having a selling price of $60 or less per item, sales of school supplies having a selling price of $15 or less per item, and personal computers and personal computer-related accessories selling for $1,000 or less per item. The exemption does not apply to sales within a theme park or entertainment complex, as defined in subsection 509.013(9), F.S., or within a public lodging establishment, as defined in subsection 509.013(4), F.S., or within an airport, as defined in subsection 330.27(2), F.S. The rule defines “clothing,” “school supplies,” “personal computers,” “personal computer-related accessories,” “theme park or entertainment complex,” “public lodging establishment,” “airport,” and “mail order sales.” The rule describes the items included in the exemption and explains how various transactions are to be handled for purposes of the exemption, including sales of sets of both exempt and taxable items, items normally sold as a unit, mail order sales, shipping and handling charges, layaway sales, rain checks, exchanges, coupons, rebates, and discounts, repairs and alterations, gift certificates, rentals of clothing, and merchant’s license fees. The rule provides procedures for qualified businesses to opt out of participation in the holiday, as allowed by the law creating the holiday. The rule provides a list of items and their taxable status during the exemption period for clothing, school supplies, and personal computers and personal computer-related accessories.

REASON FOR CONCLUDING THAT THE PROCEDURE IS FAIR UNDER THE CIRCUMSTANCES: The Legislature expressly authorized the promulgation of an emergency rule to administer the provisions of Section 19 of Chapter 2019-42, Laws of Florida, which specify a period during which the sales of certain clothing and school supplies are exempt from sales and use tax. Additionally, an emergency rule is the most expedient and appropriate means of notifying dealers and taxpayers of the provisions of Section 19 of Chapter 2019-42, Laws of Florida.

SUMMARY: Emergency Rule 12AER19-04 notifies the general public and retailers of the exemption during the period August 2, 2019, through August 6, 2019, for sales of clothing, wallets, or bags having a selling price of $60 or less per item, sales of school supplies having a selling price of $15 or less per item, and personal computers and personal computer-related accessories selling for $1,000 or less per item.

THE PERSON TO BE CONTACTED REGARDING THE EMERGENCY RULE IS: Danielle Boudreaux, Technical Assistance and Dispute Resolution, Department of Revenue, P.O. Box 7443, Tallahassee, Florida 32314-7443, telephone [phone].

 

THE FULL TEXT OF THE EMERGENCY RULE IS:

12AER19-04 Sales of Clothing and School Supplies; Sales Tax Holiday During the Period August 2 through August 6, 2019.

(1) Definitions. For purposes of this rule, the following definitions apply:

(a) “Holiday period” means the period from August 2, 2019, through August 6, 2019.

(b)1. “Clothing” means any article of wearing apparel intended to be worn on or about the human body, including all footwear, except skis, swim fins, roller blades, and skates.

2. “Clothing” does not include watches, watchbands, jewelry, umbrellas, and handkerchiefs.

(c) “School supplies” means pens, pencils, erasers, crayons, notebooks, notebook filler paper, legal pads, binders, lunch boxes, construction paper, markers, folders, poster board, composition books, poster paper, scissors, cellophane tape, glue or paste, rulers, computer disks, staplers and staples used to secure paper products, protractors, compasses, and calculators.

(d)1. “Personal computers” includes electronic book readers, laptops, desktops, handhelds, tablets, or tower computers.

2. The term does not include cellular telephones, video game consoles, digital media receivers, or devices that are not primarily designed to process data.

(e) “Personal computer-related accessories.”

1. The term includes keyboards, mice, personal digital assistants, monitors, other peripheral devices, modems, routers, and nonrecreational software, regardless of whether the accessories are used in association with a personal computer base unit.

2. The term does not include furniture, or systems, devices, software, or other peripherals that are designed or intended primarily for recreational use.

3. The term “monitor” does not include a device that includes a television tuner.

4. The term “nonrecreational software” includes software such as antivirus, word processing, financial, database, and educational software. It does not include gaming software.

(f) “Theme park or entertainment complex” means a facility as defined in s. 509.013(9), F.S.

(g) “Public lodging establishment” means a facility as defined in s. 509.013(4), F.S.

(h) “Airport” means a facility as defined in s. 330.27(2), F.S.

(i) “Mail order sale” means a sale as defined in Section 212.0596(1), F.S.

(2) Clothing Sales.

(a) During the holiday period, no tax is due on the sale or purchase of any article of clothing, wallets, or bags, including handbags, backpacks, fanny packs, and diaper bags, but excluding briefcases, suitcases, and other garment bags, with a selling price of $60 or less per item. This exemption does not apply to sales of clothing, wallets, or bags within a theme park or entertainment complex, public lodging establishment, or airport.

(b)1. The sales tax exemption applies to each eligible item of clothing, wallet, or bag, selling for $60 or less per item. The exemption applies regardless of how many items are sold on the same invoice to a customer.

2. Example: A customer purchases two shirts for $50 each. Both items are eligible for the exemption, even though the customer’s total purchase price ($100) exceeds $60.

(c)1. The exemption does not apply to the first $60 of price of an eligible item of clothing, wallet, or bag selling for more than $60.

2. Example: A customer purchases a pair of pants costing $80. Tax is due on the entire $80.

(3) School Supplies.

(a)1. During the holiday period, no tax is due on the sale or purchase of any item of school supplies with a selling price of $15 or less per item. This exemption does not apply to sales of school supplies within a theme park or entertainment complex, public lodging establishment, or airport.

2. Example: A customer purchases a set of markers for $12. The purchase qualifies for the exemption.

3. Example: A customer purchases a calculator costing $18. Tax is due on the entire $18.

(b)1. The sales tax exemption applies to each eligible item of school supplies selling for $15 or less per item. The exemption applies regardless of how many items are sold on the same invoice to a customer.

2. Example: A customer purchases ten composition books for $2.50 each. All ten items will qualify for the exemption, even though the customer’s total purchase price ($25) exceeds $15.

(4) Personal Computers and Certain Personal Computer-Related Accessories.

(a) During the holiday period, no tax is due on the sale or purchase of any personal computer or personal computer-related accessories for noncommercial home or personal use with a selling price of $1,000 or less per item. This exemption does not apply to sales of personal computers or personal computer-related accessories within a theme park or entertainment complex, public lodging establishment, or airport.

(b)1. The sales tax exemption applies to each eligible personal computer or qualifying personal computer-related accessory selling for $1,000 or less per item.

2. Example: A customer purchases a $600 personal computer, a $100 printer, and a $200 tablet in a single transaction. Each item will qualify for the exemption.

(c)1. The exemption does not apply to the first $1,000 of the price of an eligible personal computer or qualifying related accessory selling for more than $1,000.

2. Example: A customer purchases a personal computer costing $1,200. Tax is due on the entire $1,200.

(5) Sales of Sets Containing Both Exempt and Taxable Items.

(a) When exempt items are normally sold together with taxable merchandise as a set or single unit, the sales price of the set or single unit is subject to sales tax.

(b) Example: A gift set consisting of a wallet (which is defined as an eligible “clothing item”) and key chain (which is not defined as an eligible “clothing item”) is sold for a single price of $35. Although the wallet would otherwise be exempt during the holiday period, the sales price of the gift set is subject to tax.

(c) Example: A packaged set consisting of a bottle of correction fluid (which is not defined as an eligible “school supply”) and pens (which are defined as an eligible “school supply”) is sold for a single price of $10. Although the pens would otherwise be exempt during the holiday period, the sales price of the packaged set is subject to tax.

(6) Articles Normally Sold as a Unit.

(a) Articles that are normally sold as a unit must continue to be sold in that manner; they cannot be separately stated and sold as individual items in order to obtain the exemption.

(b) Example: A pair of shoes normally sells for $120. The pair of shoes cannot be split in order to sell each shoe for $60 to qualify for the exemption.

(c) Example: A two-piece suit is normally priced at $100 on a single price tag. The suit cannot be split into separate articles so that any of the components may be sold for $60 or less in order to qualify for the exemption. However, components that are normally priced as separate articles may continue to be sold as separate articles and qualify for the exemption if the price of an article is $60 or less.

(d) Example: A pen and pencil set is normally priced at $18 on a single price tag. The set cannot be split into separate articles so that either of the components may be sold for $15 or less in order to qualify for the exemption.

(7) Buy One, Get One Free or for a Reduced Price.

(a) The total price of items advertised as “buy one, get one free” or “buy one, get one for a reduced price” cannot be averaged in order for both items to qualify for the exemption.

(b) Example: A retailer advertises pants as “buy one, get one free.” The first pair of pants is priced at $110; the second pair of pants is free. Tax is due on $110. The store cannot sell each pair of pants for $55 in order for the items to qualify for the exemption. However, the retailer may advertise and sell the items for 50 percent off, selling each pair of $110 pants for $55, making each pair eligible for the exemption.

(c) Example: A retailer advertises shoes as “buy one pair at the regular price, get a second pair for half price.” The first pair of shoes is sold for $80; the second pair is sold for $40 (half price). Tax is due on the $80 shoes, but not on the $40 shoes. The store cannot sell each pair of shoes for $60 in order for the items to qualify for the exemption. However, a retailer may advertise the pairs for 25 percent off, thereby selling each pair of $80 shoes for $60, making each pair eligible for the exemption.

(8) Mail Order Sales.

(a) During the holiday period, eligible items purchased by mail order, including sales transactions over the Internet, are exempt if the order is accepted during the holiday period for immediate shipment, even if delivery is made after the holiday period.

(b) An order is accepted by the company when action has been taken to fill the order for immediate shipment. Actions to fill an order include assigning an “order number” to a telephone order, confirming an Internet order by an email to the customer, or placing a date received on an order received by mail.

(c) An order is considered to be for immediate shipment when delayed shipment is not requested by the customer. An order is for immediate shipment even if the shipment may be delayed because of a backlog of orders or stock is currently unavailable or on back order.

(9) Shipping and Handling Charges.

(a) When separately stated shipping charges are part of the sales price of the items listed on a sales invoice or receipt, the shipping charges must be proportionately allocated to each item sold to determine the total sales price of the item. The cost of each item is divided by the total cost of all the items ordered to obtain the percentage of cost that each item bears to the total order. The amount of the shipping charge applicable to each item is calculated by multiplying the total shipping charge by the percentage of cost for each item.

(b) Example 1: A customer orders a $60 dress and a $20 shirt, for a total of $80 during the holiday period. The shipping charge is $10. The percentage of cost for the shirt is 25 percent (the ratio of shirt cost to total cost is $20 to $80; $20 divided by $80 is 25 percent). The portion of the $10 shipping charge which is allocated to the shirt is therefore $2.50, or 25 percent of $10. The percentage of cost for the dress is 75 percent (the ratio of dress cost to total cost is $60 to $80; $60 divided by $80 is 75 percent). The portion of the $10 shipping charge which is allocated to the dress is therefore $7.50, or 75 percent of $10. Once the shipping charge has been allocated, the total sales price for the shirt is $22.50 and the total sales price for the dress is $67.50. The shirt qualifies for the exemption. The dress is more than $60 and does not qualify for the exemption.

(10) Layaway sales. A layaway sale is a transaction in which merchandise is set aside for future delivery to a customer who makes a deposit, agrees to pay the balance of the purchase price over a period of time, and receives the merchandise at the end of the payment period. Eligible items placed on layaway during the holiday period are tax exempt, even if final payment of the layaway is made after the holiday period. If a customer makes a final payment and takes delivery of the item during the holiday period, the eligible items are tax exempt.

(11) Rain checks. Eligible items purchased during the holiday period using a rain check will qualify for the exemption regardless of when the rain check was issued. However, issuance of a rain check during the holiday period will not qualify an eligible item for the exemption if the item is actually purchased after the holiday period.

(12) Exchanges.

(a) If a customer purchases an eligible item during the holiday period, then later exchanges the item for the same item (different size or different color), no additional tax will be due even if the exchange is made after the holiday period.

(b) If a customer purchases an eligible item during the holiday period, then later returns the item and receives credit on the purchase of a different item, the new item purchased is subject to tax.

(13) Coupons, Rebates, and Discounts.

(a)1. Manufacturer’s coupons. The sales price of an item includes all consideration received by the retailer for that item. The price of an item is not limited to the amount paid by a customer. Manufacturer’s coupons do not reduce the sales price of an item, because the retailer is reimbursed for the amount of any discount provided to a customer. Therefore, the amount of the reimbursement is included in the taxable sales price of an item.

2. Example: A jacket sells for $65. The customer has a $10 manufacturer’s coupon good for the purchase of the jacket. The manufacturer’s coupon does not reduce the sales price of the jacket. Tax is due on $65, even though the customer only pays the retailer $55 for the jacket.

(b)1. Store coupons and discounts. A coupon, discount, or rebate offered by the retail seller reduces the sales price of an item because it reduces the total amount received by the retail seller for the item. Therefore, a store coupon or discount can be used to reduce the sales price of a clothing item to $60 or less, a school supply item to $15 or less, or a personal computer or related accessory to $1,000 or less, to determine if or to what extent an item qualifies for the exemption.

2. Example: A customer buys a $400 suit and a $65 shirt. The retailer is offering a 10 percent discount. After applying the 10 percent discount, the final sales price of the suit is $360, and the sales price of the shirt is $58.50. The suit is taxable (its price is over $60), and the shirt is exempt (its price is less than $60).

(c)1. Rebates. Rebates occur after the sale and do not affect the sales price of an item purchased.

2. Example: A jacket sells for $65. The customer receives a $10 rebate from the manufacturer. The rebate occurs after the sale, so it does not reduce the sales price of the jacket. Tax is due on $65.

(14) Repairs or Alterations to Eligible Items.

(a) Repairs to eligible items do not qualify for the exemption.

(b)1. Alterations to clothing or footwear do not qualify for the exemption, even though alterations may be sold, invoiced, and paid for at the same time as the item to be altered is purchased.

2. Example: A customer purchases a pair of pants for $55 and pays $5 to the retailer to have the pants cuffed. The $55 charge for the pants is exempt; however, tax is due on the $5 alteration charge.

(15) Gift Cards.

(a) Eligible items purchased during the holiday period using a gift card will qualify for the exemption, regardless of when the gift card was purchased. Eligible items purchased after the holiday period using a gift card are taxable, even if the gift card was purchased during the holiday period. A gift card does not reduce the selling price of an item.

(b) Example: A customer purchases a dress priced at $110 and uses a $50 gift card. Tax is due on $110. The gift card does not reduce the selling price to $60 for purposes of the exemption.

(16) Rentals. Rentals of eligible items do not qualify for the exemption.

(17) License Fees or Other Fees imposed by Panama City and Panama City Beach.

(a) Panama City and Panama City Beach impose a 1 percent merchant’s license fee or tax on retailers. The merchant’s license fee is included in the sales price of each item. If the fee is separately stated, it must be assigned to the sales price of each item on the invoice to determine if an item is exempt during the holiday.

(b) Example: A jacket sells for $59.95. The separately stated 1 percent gross receipts fee for this item is $0.60. Since the gross receipts fee is part of the sales price of the item ($60.55), the jacket will not qualify for the exemption.

(18) Option to not participate. Qualified businesses may choose not to participate in the tax holiday.

(a) Qualification. Businesses may choose to opt out of the tax holiday when less than five percent (5%) of their gross sales of tangible personal property during calendar year 2018 are sales of items that would be exempt during the tax holiday period. Businesses with multiple locations must include the gross sales of all of their Florida locations into this calculation. For businesses that were not in operation during the 2018 calendar year, this option is available when less than five percent (5%) of the inventory of items for sale by the business are items that would be tax exempt during the tax holiday.

(b) Election. Qualifying businesses choosing not to participate in the tax holiday must send a written notice to the Department by August 1, 2019. The notice must be on business letterhead and state that the business meets the qualifications stated in paragraph (a) and has chosen not to participate in the tax holiday. The notice must be signed by an individual authorized to sign on behalf of the business. Businesses with multiple locations may send a single notice stating that all of their Florida locations will not participate in the tax holiday. The notice may be delivered in one of three ways:

1. A letter can be mailed to the following mailing address:

Sales Tax Holiday

Account Management MS 1-5730

Florida Department of Revenue

5050 W Tennessee St

Tallahassee, FL 32399-0160

2. A scanned letter can be emailed to: [e-mail]

3. A letter can be faxed to 850-922-0859.

(c) Sample Notice. The notice may take any form as long as it clearly states that the business is electing not to participate in the holiday. An example of notice language is as follows: “In accordance with Section 19 of Chapter 2019-42, Laws of Florida, (Name of Business) has chosen not to participate in the Back-to-School Sales Tax Holiday, August 2-6, 2019. For questions, please contact (name of contact person at business) at (contact telephone number or email address).” The notice must be signed by an authorized individual.

(d) Posting of Notice. Businesses that do not participate in the tax holiday must post the notice at each business location stating their choice not to participate in the Back-to-School Sales Tax Holiday. The notice must be posted in a conspicuous location where it is easily visible to customers.

(19) List of Items of Clothing and Their Taxable Status During the Holiday Period. The following is a list of items of clothing and their taxable status during the holiday period, if they are sold for $60 or less per item. This is not an exhaustive list. T = Taxable, E = Exempt.

A

TAccessories (generally)

EBarrettes and bobby pins

EBelt buckles

EBow ties

EHair nets, bows, clips, and hairbands

EHandbags

THandkerchiefs

TJewelry

TKey cases

ENeckwear

EPonytail holders

EScarves

ETies

EWallets

TWatchbands

TWatches

EAerobic and fitness clothing

EAprons and clothing shields

TAthletic gloves

TAthletic pads

EAthletic supporters

 

B

EBaby clothes

EBackpacks and bookbags

EBandanas

EBaseball cleats

EBathing suits, caps, and cover-ups

EBelts

EBibs

EBicycle helmets (youth)**

EBlouses

EBoots (except ski or fishing boots)

EBowling shoes (purchased)

TBowling shoes (rented)

E*Braces and supports worn to correct or alleviate a physical incapacity or injury

EBras

TBriefcases

 

C

TCheckbook covers (separate from wallets)

TChest protectors

E*Choir and altar clothing

ECleated and spiked shoes

E*Clerical vestments

TCloth and lace, knitting yarns, and other fabrics

TClothing repair items, such as thread, buttons, tapes, iron-on patches, or zippers

ECoats

ECoin purses

TCorsages and boutonnieres

TCosmetic bags

ECostumes

ECoveralls

TCrib blankets

 

D-E

EDiaper bags

EDiapers, diaper inserts (adult and baby, cloth or disposable)

TDiving suits (wet and dry)

EDresses

TDuffel bags

TElbow pads

 

F

EFanny packs

TFins

TFishing boots (waders)

EFishing vests (nonflotation)

TFootball pads

EFormal clothing (purchased)

TFormal clothing (rented)

 

G

TGarment bags

EGloves (generally)

TBaseball

TBatting

TBicycle

EDress (purchased)

EGarden

TGolf

THockey

ELeather

TRubber

TSurgical

TTennis

EWork

TGoggles (except *prescription)

EGraduation caps and gowns

EGym suits and uniforms

 

H

THard hats

EHats and caps

THelmets (bicycle**, baseball, football, hockey, motorcycle, sports)

EHosiery, including support hosiery

EHunting vests

 

I-J

TIce skates

TIn-line skates

EJackets

EJeans

 

K

TKey chains

TKnee pads

 

L

ELab coats

ELeggings, tights, and leg warmers

ELeotards

TLife jackets and vests

ELingerie

TLuggage

 

M-N

TMake-up bags

EMartial arts attire

 

O-P

EOvershoes and rubber shoes

TPads (football, hockey, soccer, elbow, knee, shoulder)

TPaint or dust masks

EPants

TPatterns

TProtective masks (athletic)

EPurses

 

R

ERaincoats, rain hats, and ponchos

EReceiving blankets

E*Religious clothing

TRented clothing (including uniforms, formal wear, and costumes)

TRepair of wearing apparel

ERobes

TRoller blades

TRoller skates

 

S

ESafety clothing

TSafety glasses (except *prescription)

ESafety shoes

EScout uniforms

TShaving kits/bags

EShawls and wraps

TShin guards and padding

EShirts

EShoe inserts and insoles

EShoes (including athletic)

EShoulder pads (e.g., dresses, jackets)

TShoulder pads (e.g., football, hockey)

EShorts

TSki boots (snow)

TSki vests (water)

ESki suits (snow)

TSkin diving suits

ESkirts

ESleepwear (nightgowns and pajamas)

ESlippers

ESlips

ESocks

TSuitcases

ESuits, slacks, and jackets

TSunglasses (except *prescription)

ESuspenders

ESweatbands

ESweaters

TSwimming masks

ESwim suits and trunks

 

T

ETies (neckties, bow ties)

ETuxedos (excluding rentals)

 

U

TUmbrellas

EUnderclothes

EUniforms (work, school, and athletic - excluding pads)

 

V-W

EVests

TWeight-lifting belts

TWigs

* These items are always exempt as religious, prescription, prosthetic, or orthopedic items.

** Bicycle helmets marketed for use by youth are always exempt from sales tax.

(20) List of School Supplies and Their Taxable Status During the Holiday Period. The following is a list of school supplies and their taxable status during the holiday period if they are sold for $15 or less per item. T = Taxable, E = Exempt.

EBinders

TBooks not otherwise exempt

ECalculators

ECellophane (transparent) tape

EColored pencils

ECompasses

EComposition books

EComputer disks (blank CDs only)

TComputer paper

EConstruction paper

TCorrection tape, fluid, or pens

ECrayons

EErasers

EFolders

EGlue (stick and liquid)

EHighlighters

ELegal pads

ELunch boxes

EMarkers

TMasking tape

ENotebook filler paper

ENotebooks

EPaste

EPencils, including mechanical and refills

EPens, including felt, ballpoint, fountain, highlighters, and refills

EPoster board

EPoster paper

TPrinter paper

EProtractors

ERulers

EScissors

EStaplers

EStaples

(21) List of Personal Computers and Related Accessories and Their Taxable Status During the Holiday Period. The following is a list of personal computers and related accessories, and their taxable status during the holiday period if they are sold for $1,000 or less per item. This is not an inclusive list. T = Taxable, E = Exempt.

TBatteries (regular)**

ECables for computers

ECar adaptors for laptop computers

TCases for electronic devices (including electronic reader covers)

TCDs/DVDs (music, voice, pre-recorded items)

TCellular telephones (including smart telephones)

ECentral processing units (CPU)

ECompact disk drives

EComputer for noncommercial or personal use

EDesktop

ELaptop

ETablet

TComputer bags

EComputer batteries

TComputer paper

EComputer towers consisting of a central processing unit, random-access memory and a storage drive

TComputers designed/intended for recreation (games and toys)

TCopy machines and copier ink/toner

EData storage devices (excludes those devices designed for use in digital cameras or other taxable items)

EBlank CDs

EDiskettes

EFlash drives

EJump drives

EMemory cards

EPortable hard drives

EStorage drives

EThumb drives

EZip drives

TDigital cameras

TDigital media receivers

EDocking stations (designed for a computer)

EElectronic book readers

TFax machines (standalone)

TFurniture

TGame controllers (e.g., joy sticks, nunchucks)

TGame systems and consoles

TGames and gaming software

EHard Drives

EHeadphones (including “ear buds”)

EInk cartridges (for computers)

EKeyboards (for computers)

EMice (mouse devices)

EMicrophones (built-in computers)

EModems

EMonitors (except devices that include a television tuner)

EMotherboards

TMP3 players or accessories

EPersonal digital assistant devices (except cellular telephones)

EPort replicators

EPrinter cartridges

EPrinters (including “all-in-one” models)

TProjectors

ERAM - random access memory

TRented computers or computer accessories

ERouters

EScanners

TSmart telephones

ESoftware (nonrecreational)

EAntivirus

EDatabase

EEducational

EFinancial

EWord processing

ESpeakers (for computers)

EStorage drives (for computers)

TSurge protectors

ETablets

TTablet cases or covers

TTelevisions (including digital media receivers)

TVideo game consoles

EWeb cameras

** Batteries for use in prosthetic or orthopedic appliances are always exempt from tax.

Rulemaking Authority 212.17(6), 212.18(2), 213.06(1), (2) FS, Section 19 of Chapter 2019-42, L.O.F. Law Implemented 95.091, 212.02(16), 212.05, 212.0596, 212.06, 212.13, 213.35, 215.26(1), 330.27(2), 509.013(4), (9) FS, Section 19 of Chapter 2019-42, L.O.F. History-New 06-19-19.

 

THIS RULE TAKES EFFECT UPON BEING FILED WITH THE DEPARTMENT OF STATE UNLESS A LATER TIME AND DATE IS SPECIFIED IN THE RULE.

EFFECTIVE DATE: 06/19/2019