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SB 1052: Small Business Saturday Sales Tax Holiday


Small Business Saturday Sales Tax Holiday; Defining the term “small business”; providing that small businesses are not required to collect the sales and use tax on the retail sale of certain items of tangible personal property during a specified timeframe; authorizing the Department of Revenue to adopt emergency rules, etc. APPROPRIATION: $200,000

Effective Date: 7/1/2020
Last Action: 3/14/2020 Senate - Died in Commerce and Tourism
Bill Text: Web Page | PDF
Senate Committee References:
  1. Commerce and Tourism (CM)
  2. Finance and Tax (FT)
  3. Appropriations (AP)

Bill History

Date Chamber Action
11/25/2019 Senate • Filed
12/13/2019 Senate • Referred to Commerce and Tourism; Finance and Tax; Appropriations -SJ 78
1/14/2020 Senate • Introduced -SJ 78
3/14/2020 Senate • Indefinitely postponed and withdrawn from consideration
• Died in Commerce and Tourism