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Glossary of Legislative Terms

CS/SB 302: Small Business Saturday Sales Tax Holiday

GENERAL BILL by Commerce and Tourism ; Taddeo

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 certain dealers to opt out of participating in the tax holiday, subject to certain requirements; authorizing the Department of Revenue to adopt emergency rules, etc.

Effective Date: 7/1/2021
 Last Action: 4/30/2021 Senate - Died in Appropriations
Bill Text: Web Page | PDF
Senate Committee References:
  1. Commerce and Tourism (CM)
  2. Finance and Tax (FT)
  3. Appropriations (AP)


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Bill History

Date Chamber Action
12/18/2020 Senate • Filed
1/11/2021 Senate • Referred to Commerce and Tourism; Finance and Tax; Appropriations -SJ 58
3/2/2021 Senate • Introduced -SJ 58
3/10/2021 Senate • On Committee agenda-- Commerce and Tourism, 03/15/21, 3:30 pm, 110 Senate Building
3/15/2021 Senate • CS by Commerce and Tourism; YEAS 11 NAYS 0 -SJ 272
3/16/2021 Senate • Pending reference review under Rule 4.7(2) - (Committee Substitute)
3/17/2021 Senate • Now in Finance and Tax
3/18/2021 Senate • CS by Commerce and Tourism read 1st time -SJ 274
3/22/2021 Senate • On Committee agenda-- Finance and Tax, 03/25/21, 9:00 am, 110 Senate Building
3/25/2021 Senate • Favorable by Finance and Tax; YEAS 7 NAYS 0 -SJ 324
3/26/2021 Senate • Now in Appropriations
4/30/2021 Senate • Died in Appropriations