summary
Introduced
02/19/2014
02/19/2014
In Committee
02/28/2014
02/28/2014
Crossed Over
Passed
Dead
05/02/2014
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)
Official Document
bill text
bill summary
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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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