Bill

Bill > S0542


FL S0542

FL S0542
Back-to-school Sales Tax Holiday


summary

Introduced
10/17/2019
In Committee
11/01/2019
Crossed Over
Passed
Dead
03/19/2020

Introduced Session

2020 Regular Session

Bill Summary

Providing exemptions from the sales and use tax on the retail sale of certain clothing, wallets, bags, school supplies, personal computers, and personal computer-related accessories during a specified timeframe; specifying locations where the exemptions do not apply; authorizing certain dealers to opt out of participating in the tax holiday, subject to certain requirements, etc.

AI Summary

This bill provides exemptions from the sales and use tax on the retail sale of certain clothing, wallets, bags, school supplies, personal computers, and personal computer-related accessories during a specified timeframe from July 31, 2020, through August 9, 2020. It allows dealers with less than 5 percent of their gross sales consisting of the exempt items to opt-out of participating in the tax holiday, and it appropriates $237,000 in nonrecurring funds to the Department of Revenue to implement the act.

Committee Categories

Budget and Finance, Business and Industry

Sponsors (1)

Other Sponsors (1)

Commerce and Tourism (Senate)

Last Action

Died on Calendar (on 03/14/2020)

bill text


bill summary

Loading...

bill summary

Loading...
Loading...