FL H1415

Creates a sales tax holiday from December 22-24, 2016, allowing qualifying small businesses to opt out of collecting sales tax on tangible personal property priced at $1,000 or less per item

Defines "small business" as a dealer registered before December 31, 2015, that owed and remitted less than $200,000 in total sales tax for the year ending June 30, 2016

For businesses operating less than one full year, qualification threshold is $16,667 multiplied by the number of months in operation

Authorizes the Department of Revenue to adopt emergency rules to administer the tax holiday

Appropriates $200,000 in nonrecurring funds from the General Revenue Fund to the Department of Revenue for administration, effective July 1, 2016