FL S0816

Establishes annual sales tax holiday for veterans from November 1 through December 31, exempting eligible items from Florida sales tax under chapter 212.

Eligible tax-exempt items include clothing ($100 or less), personal computers ($1,500 or less), books ($50 or less), sports/fitness equipment ($100 or less), televisions ($1,000 or less), and game/billiard tables ($500 or less).

Defines "veteran" as a person honorably discharged or released from active military, naval, or air service, requiring proof of military status at time of purchase.

Items placed on layaway during the holiday period remain tax-exempt even if final payment occurs after December 31; online orders accepted during the holiday are exempt regardless of delivery date.

Requires retailers to report tax-exempt gross sales to the Department of Revenue; authorizes the department to adopt emergency rules to administer the program through June 30, 2019.