FL H0439

Defines "small business" as a registered dealer that began operation by January 8, 2022, and owed less than $100,000 in total state tax under Chapter 212 for the 1-year period ending September 30, 2022, or for the period since beginning operations if less than one year

Exempts small businesses from collecting sales and use tax on retail sales of tangible personal property priced at $500 or less per item during November 27, 2022, from 12:01 a.m. through 11:59 p.m.

Allows small businesses to opt out of the tax holiday by notifying the Department of Revenue in writing by November 16, 2022, and posting notice at their place of business

Authorizes the Department of Revenue to adopt emergency rules to implement the tax holiday, with emergency rules effective for 6 months after adoption and renewable during permanent rule adoption procedures

Takes effect July 1, 2022