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Bill > H1015


FL H1015

FL H1015
Tax on Sales, Use, and Other Transactions


summary

Introduced
02/19/2014
In Committee
02/28/2014
Crossed Over
Passed
Dead
05/02/2014

Introduced Session

2014 Regular Session

Bill Summary

Specifies period during which sale of clothing, wallets, bags, school supplies, PCs, & PC-related accessories are exempt from sales tax; provides definitions; provides exceptions; authorizes DOR to adopt emergency rules.

AI Summary

This bill establishes a temporary sales tax exemption in Florida for specific items purchased between August 1, 2014, and August 10, 2014, aiming to provide relief to consumers. The exemption applies to clothing, wallets, and bags priced at $75 or less per item, with specific exclusions like briefcases and suitcases; school supplies priced at $15 or less per item, which includes a defined list of educational tools; and personal computers and related accessories, such as keyboards, monitors, and non-recreational software, priced at $750 or less for personal use. However, this exemption does not apply to purchases made within theme parks, entertainment complexes, public lodging establishments, or airports. The Department of Revenue (DOR), Florida's tax collection agency, is authorized to adopt emergency rules to implement these provisions.

Committee Categories

Budget and Finance

Sponsors (2)

Last Action

Died in Finance and Tax Subcommittee, companion bill(s) passed, see HB 5601 (Ch. 2014-38) (on 05/02/2014)

bill text


bill summary

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bill summary

Document Type Source Location Created
State Bill Page http://www.flsenate.gov/Session/Bill/2014/1015 02/20/2014
Bill http://www.flsenate.gov/Session/Bill/2014/1015/BillText/Filed/PDF 02/20/2014
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