FL S0076

Defines "small business" as a registered dealer who began operation by January 8, 2018, and remitted less than $200,000 in total sales tax to the Department of Revenue for the period ending September 30, 2018.

Exempts small businesses from collecting sales and use tax on tangible personal property items priced at $1,000 or less per item during November 24, 2018.

Allows small businesses to voluntarily opt out of the tax exemption and collect sales tax on all November 24, 2018 sales.

Authorizes the Department of Revenue to adopt emergency rules to implement the sales tax holiday.

Appropriates $200,000 in nonrecurring general revenue funds to the Department of Revenue for implementation, effective July 1, 2018.