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FL S0598
Bill
Status
Failed
4/30/2021
Primary Sponsor
Commerce and Tourism
Click for details
AI Summary
- Establishes a 10-day back-to-school sales tax holiday in Florida from July 30, 2021, through August 8, 2021, exempting qualifying items from sales and use tax under chapter 212
- Exempts clothing, wallets, and bags (excluding briefcases, suitcases, and garment bags) priced at $60 or less per item, and school supplies such as pens, notebooks, calculators, and binders priced at $15 or less per item
- Exempts personal computers (laptops, desktops, tablets, e-readers) and computer-related accessories (keyboards, mice, monitors, routers, nonrecreational software) priced at $1,000 or less per item, when purchased for noncommercial home or personal use
- Excludes sales made within theme parks, entertainment complexes, public lodging establishments, and airports from the tax exemptions
- Allows dealers whose qualifying exempt items constituted less than 5% of prior-year gross sales to opt out by notifying the Department of Revenue in writing by July 29, 2021, and posting notice at their place of business
Legislative Description
Back-to-school Sales Tax Holiday
Last Action
Died in Appropriations, companion bill(s) passed, see HB 7061 (Ch. 2021-31)
4/30/2021
Committee Referrals
Appropriations3/11/2021
Finance and Tax2/18/2021
Commerce And Tourism1/28/2021
Full Bill Text
No bill text available