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FL H0369

Bill

Status

Failed

3/8/2024

Primary Sponsor

Webster Barnaby

Click for details

Origin

House of Representatives

2024 Regular Session

AI Summary

  • Sales tax under chapter 212, Florida Statutes, would be exempt from June 1, 2025, through July 31, 2025, on retail sales of tangible personal property or services paid for with virtual currency at qualifying establishments
  • Eligible establishments include retail gas stations (NAICS code 457120), food service establishments, grocery stores, convenience stores, cosmetology/specialty salons, spas, barbershops, bars, and nightclubs
  • "Virtual currency" is defined by reference to s. 560.103, Florida Statutes; "convenience store" is defined as a business primarily selling groceries, motor fuels, or special fuels that may also offer food services
  • The Department of Revenue is authorized to adopt emergency rules to implement the tax holiday, with such rules effective for the length of the exemption period and renewable while permanent rules are being developed
  • The act takes effect upon becoming law

Legislative Description

Virtual Currency Sales Tax Holiday

Last Action

Died in Ways & Means Committee

3/8/2024

Committee Referrals

Ways and Means Committee11/22/2023

Full Bill Text

No bill text available