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FL H0745

Bill

Status

Introduced

2/19/2025

Primary Sponsor

Juan Porras

Click for details

Origin

House of Representatives

2025 Regular Session

AI Summary

  • Sales of indigenous arts and crafts made by enrolled members of the Seminole Tribe of Florida or the Miccosukee Tribe of Indians of Florida are exempt from Florida sales tax, regardless of where in the state the sale occurs, provided the product is sold by a business on the registry of Native businesses.
  • "Enrolled member" includes tribal members of either tribe or persons certified as non-member Indian artisans by either tribe; "indigenous product" means art or craft produced through substantial transformation of materials by one or more enrolled members.
  • The Department of Commerce must establish and maintain a registry of Native businesses in Florida, with registry information submitted by the tribal governments of the Seminole Tribe or Miccosukee Tribe and updated quarterly.
  • The exemption does not preclude enforcement of Chapter 686, Florida Statutes, which addresses the sale of goods falsely represented as Native American-produced.
  • Effective date is July 1, 2025, amending section 212.08, Florida Statutes.

Legislative Description

Tax Exemption on Sales of Indigenous Arts and Crafts

Last Action

Withdrawn prior to introduction

2/28/2025

Committee Referrals

Ways and Means Committee2/26/2025

Full Bill Text

No bill text available