summary
Introduced
01/14/2015
01/14/2015
In Committee
01/22/2015
01/22/2015
Crossed Over
Passed
Dead
04/28/2015
04/28/2015
Introduced Session
2015 Regular Session
Bill Summary
Defines term "small business"; provides that sales & use tax may not be levied on sale of items or articles of tangible personal property by certain small businesses during specified period; provides appropriation.
AI Summary
This bill, titled "Small Business Saturday Sales Tax Holiday," proposes to define what constitutes a "small business" and then exempts sales and use tax on tangible personal property sold by these designated small businesses during a specific period, effectively creating a sales tax holiday. It also includes an appropriation of $211,775 from the General Revenue Fund to the Department of Revenue for the fiscal year 2015-2016 to cover the administrative costs associated with implementing this act, and the act is set to take effect on July 1, 2015.
Committee Categories
Budget and Finance, Business and Industry
Sponsors (2)
Other Sponsors (1)
Finance and Tax Committee (House)
Last Action
Died in Economic Development and Tourism Subcommittee (on 04/28/2015)
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 | http://www.flsenate.gov/Session/Bill/2015/259 |
| Bill | http://www.flsenate.gov/Session/Bill/2015/0259/BillText/c1/PDF |
| Bill | http://www.flsenate.gov/Session/Bill/2015/0259/BillText/Filed/PDF |
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