Florida Senate - 2017 CS for SB 1202 By the Committee on Military and Veterans Affairs, Space, and Domestic Security; and Senator Montford 583-02405-17 20171202c1 1 A bill to be entitled 2 An act relating to a veterans’ annual sales tax 3 holiday; creating an annual sales tax holiday for 4 veterans; specifying items that are eligible for the 5 sales tax holiday; defining the term “veteran” for 6 purposes of the sales tax holiday; specifying 7 documents that demonstrate proof of military status; 8 specifying reporting requirements of retailers; 9 authorizing certain retailers to elect not to 10 participate in the sales tax holiday; specifying 11 procedures for a retailer to opt out; authorizing the 12 Department of Revenue to adopt rules; providing an 13 effective date. 14 15 Be It Enacted by the Legislature of the State of Florida: 16 17 Section 1. Sales tax holiday for veterans of the United 18 States Armed Forces.— 19 (1) The tax levied under chapter 212, Florida Statutes, may 20 not be collected from a veteran, as defined in subsection (2), 21 during the period from 12:01 a.m. on November 11 through 11:59 22 p.m. on November 11, annually, on the retail sale, as defined in 23 s. 212.02(14), Florida Statutes, of clothing with a sales price 24 of $60 or less per item. As used in this subsection, the term 25 “clothing” means: 26 (a) Any article of wearing apparel intended to be worn on 27 or about the human body, excluding watches, watchbands, jewelry, 28 umbrellas, and handkerchiefs. 29 (b) All footwear, excluding skis, swim fins, roller blades, 30 and skates. 31 (2) Notwithstanding any action by the United States 32 Department of Veterans Affairs relating to dishonorable 33 discharges, the term “veteran” means a person who served in the 34 active military, naval, or air service who was honorably 35 discharged or released or who later received an upgraded 36 honorable discharge or release. To be eligible for the sales tax 37 holiday, a veteran must show proof of military status at the 38 time he or she purchases the eligible items. The veteran may 39 show proof of military status by presenting his or her: 40 (a) DD Form 2, Uniformed Services Identification Card, 41 issued by the United States Department of Defense; 42 (b) DD Form 2765, Uniformed Services Identification and 43 Privilege Card, issued by the United States Department of 44 Defense; 45 (c) DD Form 214, displaying the term “Honorable,” issued by 46 the United States Department of Defense; 47 (d) Veteran health identification card, issued by the 48 United States Department of Veterans Affairs; 49 (e) Veteran identification card, identifying the veteran as 50 having a 100-percent disability, issued by the Department of 51 Veterans’ Affairs under s. 295.17, Florida Statutes; 52 (f) Valid driver license or identification card, displaying 53 the letter “V” or the term “Veteran,” issued by the Department 54 of Highway Safety and Motor Vehicles; or 55 (g) Any other proof of veteran status issued by the 56 Department of Highway Safety and Motor Vehicles. 57 (3) A retailer making tax-exempt sales under this section 58 shall report to the Department of Revenue the amount of its 59 gross sales on the retailer’s sales and use tax return. 60 (4) The tax exemptions provided in this section apply at 61 the option of a retailer if less than 5 percent of the 62 retailer’s gross sales of tangible personal property in the 63 prior calendar year is comprised of clothing, as defined in 64 subsection (1). If a qualifying retailer chooses not to 65 participate in the sales tax holiday, by August 1, annually, the 66 retailer must notify the Department of Revenue in writing of its 67 election to collect sales tax during the holiday and must post a 68 copy of that notice in a conspicuous location at its place of 69 business. 70 (5) The Department of Revenue may, and all conditions are 71 deemed met to, adopt rules pursuant to the authority granted 72 under s. 212.18(2), Florida Statutes, including emergency rules 73 under s. 120.54(4), Florida Statutes, to administer this 74 section. 75 Section 2. This act shall take effect July 1, 2017.