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FL S0302
Bill
Status
Failed
4/30/2021
Primary Sponsor
Commerce and Tourism
Click for details
AI Summary
- Establishes a one-day sales tax holiday on November 27, 2021 (Small Business Saturday) for qualifying small businesses in Florida
- Defines "small business" as a dealer registered and operating no later than January 8, 2021, who owed and remitted less than $200,000 in total sales tax for the one-year period ending September 30, 2021
- Exempts retail sales of any tangible personal property priced at $1,000 or less per item from sales and use tax during the holiday period
- Allows qualifying small businesses to opt out by notifying the Department of Revenue in writing by November 16, 2021, and posting a copy of that notice conspicuously at their place of business
- Authorizes the Department of Revenue to adopt emergency rules to implement the holiday, effective for 6 months after adoption with renewal options
Legislative Description
Small Business Saturday Sales Tax Holiday
Last Action
Died in Appropriations
4/30/2021
Committee Referrals
Appropriations3/26/2021
Finance and Tax3/17/2021
Commerce And Tourism1/11/2021
Full Bill Text
No bill text available