Florida Senate - 2021                              CS for SB 302
       
       
        
       By the Committee on Commerce and Tourism; and Senator Taddeo
       
       
       
       
       
       577-02874-21                                           2021302c1
    1                        A bill to be entitled                      
    2         An act relating to a Small Business Saturday sales tax
    3         holiday; defining the term “small business”; providing
    4         that small businesses are not required to collect the
    5         sales and use tax on the retail sale of certain items
    6         of tangible personal property during a specified
    7         timeframe; authorizing certain dealers to opt out of
    8         participating in the tax holiday, subject to certain
    9         requirements; authorizing the Department of Revenue to
   10         adopt emergency rules; providing an effective date.
   11          
   12  Be It Enacted by the Legislature of the State of Florida:
   13  
   14         Section 1. Small Business Saturday sales tax holiday.—
   15         (1) As used in this section, the term “small business”
   16  means a dealer, as defined in s. 212.06, Florida Statutes, who
   17  registered with the Department of Revenue and began operation no
   18  later than January 8, 2021, and who owed and remitted to the
   19  Department of Revenue less than $200,000 in total tax under
   20  chapter 212, Florida Statutes, for the 1-year period ending
   21  September 30, 2021. If the dealer has not been in operation for
   22  a 1-year period as of September 30, 2021, the dealer must have
   23  owed and remitted less than $200,000 in total tax under chapter
   24  212, Florida Statutes, for the period beginning on the day the
   25  dealer began operation and ending September 30, 2021, in order
   26  to qualify as a small business under this section. If the dealer
   27  is eligible to file a consolidated return pursuant to s.
   28  212.11(1)(e), Florida Statutes, the total tax under chapter 212,
   29  Florida Statutes, owed and remitted from all of the dealer’s
   30  places of business must be less than $200,000 for the applicable
   31  period ending September 30, 2021.
   32         (2) Subject to subsection (3), the tax levied under chapter
   33  212, Florida Statutes, may not be collected by a small business
   34  during the period from 12:01 a.m. on November 27, 2021, through
   35  11:59 p.m. on November 27, 2021, on the retail sale, as defined
   36  in s. 212.02(14), Florida Statutes, of any item of tangible
   37  personal property, as defined in s. 212.02(19), Florida
   38  Statutes, having a sales price of $1,000 or less per item.
   39         (3) At its option, a small business may choose not to
   40  participate in the sales and use tax exemption provided in
   41  subsection (2) and may collect tax on all sales made on November
   42  27, 2021. If a qualifying dealer chooses not to participate in
   43  the tax holiday, the dealer must notify the Department of
   44  Revenue in writing by November 16, 2021, of its election to
   45  collect sales tax during the holiday and must post a copy of
   46  that notice in a conspicuous location at its place of business.
   47         (4) The Department of Revenue may, and all conditions are
   48  deemed to be met to, adopt emergency rules pursuant to ss.
   49  120.536(1) and 120.54, Florida Statutes, to implement this
   50  section. Notwithstanding any other law, emergency rules adopted
   51  pursuant to this subsection are effective for 6 months after
   52  adoption and may be renewed during the pendency of procedures to
   53  adopt permanent rules addressing the subject of the emergency
   54  rule.
   55         Section 2. This act shall take effect July 1, 2021.