summary
Introduced
10/14/2021
10/14/2021
In Committee
11/03/2021
11/03/2021
Crossed Over
Passed
Dead
03/14/2022
03/14/2022
Introduced Session
2022 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 29, 2022, through August 7, 2022. The bill specifies that the tax exemptions do not apply to sales within theme parks, entertainment complexes, public lodging establishments, or airports, but allows dealers who generate less than 5% of their gross sales from the exempt items to opt out of participating in the tax holiday. The Department of Revenue is authorized to adopt emergency rules to implement this section.
Committee Categories
Budget and Finance, Business and Industry
Sponsors (1)
Last Action
Died in Finance and Tax (on 03/14/2022)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.flsenate.gov/Session/Bill/2022/500 |
| Analysis - Commerce and Tourism (Post-Meeting) | https://www.flsenate.gov/Session/Bill/2022/500/Analyses/2022s00500.cm.PDF |
| Analysis - Commerce and Tourism (Pre-Meeting) | https://www.flsenate.gov/Session/Bill/2022/500/Analyses/2022s00500.pre.cm.PDF |
| BillText | https://www.flsenate.gov/Session/Bill/2022/500/BillText/Filed/HTML |
| Bill | https://www.flsenate.gov/Session/Bill/2022/500/BillText/Filed/PDF |
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