Bill > H0101

This bill makes several changes to Florida's tax laws, including exempting certain financial obligations and real estate transfer documents from taxes if they are valued at $200,000 or less and related to a primary residence, and reducing the tax on rental or license fees for real property to 5 percent. It also revises the definition of "mail order sale" to explicitly include online orders and sales from foreign countries, and clarifies when out-of-state dealers with a connection to Florida (known as "nexus") must collect sales tax, establishing a rebuttable presumption that such dealers are subject to the state's taxing power if they have affiliate agreements that generate over $10,000 in sales. Additionally, the bill creates an annual sales tax holiday for school supplies and personal computers, and establishes a "Restaurant and Hotel Renovation Tax Refund Program" administered by the Department of Economic Opportunity (DEO) that allows eligible businesses to receive a tax refund based on increased sales tax remitted after renovations, with the Department of Revenue (DOR) tasked with tracking and reporting on taxes collected from dealers who are now required to collect tax due to these changes.