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.
Last Action: 4/30/2021 Senate - Died in Appropriations
Bill Text: Web Page | PDF
- Commerce and Tourism (CM)
- Finance and Tax (FT)
- 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
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CS/SB 302, Committee Substitute 1 (Current Bill Version) Posted 3/16/2021 at 2:56 PM
Bill Text: Web Page | PDF Analyses: Finance and Tax (Pre-Meeting) 3/23/2021 (pdf)
Finance and Tax (Post-Meeting) 3/25/2021 (pdf)
Related Bills (1)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills H 637 Small Business Saturday Sales Tax Holiday Tant Identical Last Action: 4/30/2021 H Died in Ways & Means Committee Committee Votes (1)
Date Committee Result 3/25/2021 9:00 AM Finance and Tax 7 Yeas - 0 Nays -
SB 302, Original Filed Version Posted 12/18/2020 at 9:33 AM
Bill Text: Web Page | PDF Analyses: Commerce and Tourism (Pre-Meeting) 3/12/2021 (pdf)
Commerce and Tourism (Post-Meeting) 3/16/2021 (pdf)
Related Bills (1)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills H 637 Small Business Saturday Sales Tax Holiday Tant Similar Last Action: 4/30/2021 H Died in Ways & Means Committee Committee Amendments (1)
Amendment Sponsor Filed Last Committee Action Format 503806 - Amendment
Delete lines 41 - 49 and insert:Commerce and Tourism
(Taddeo)3/15/2021
8:19 AMReplaced by Committee Substitute
3/16/2021Web Page
PDFCommittee Votes (1)
Date Committee Result 3/15/2021 3:30 PM Commerce and Tourism 11 Yeas - 0 Nays