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CS/SB 598: Back-to-school Sales Tax Holiday

GENERAL BILL by Commerce and Tourism ; Perry

Back-to-school Sales Tax Holiday; Providing exemptions from the sales and use tax on the retail sale of certain clothing, wallets, bags, school supplies, personal computers, and personal computer-related accessories during a specified timeframe; defining terms; specifying locations where the exemptions do not apply; authorizing certain dealers to opt out of participating in the tax holiday, subject to certain requirements, etc.

Effective Date: Upon becoming a law
 Last Action: 4/30/2021 Senate - Died in Appropriations, companion bill(s) passed, see HB 7061 (Ch. 2021-31)
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
    1/13/2021 Senate • Filed
    1/28/2021 Senate • Referred to Commerce and Tourism; Finance and Tax; Appropriations -SJ 78
    2/8/2021 Senate • On Committee agenda-- Commerce and Tourism, 02/15/21, 3:30 pm, 110 Senate Building
    2/15/2021 Senate • CS by Commerce and Tourism; YEAS 11 NAYS 0 -SJ 178
    2/16/2021 Senate • Pending reference review under Rule 4.7(2) - (Committee Substitute)
    2/18/2021 Senate • Now in Finance and Tax
    3/2/2021 Senate • Introduced -SJ 78
    • CS by Commerce and Tourism read 1st time -SJ 171
    3/8/2021 Senate • On Committee agenda-- Finance and Tax, 03/11/21, 9:00 am, 110 Senate Building
    3/11/2021 Senate • Favorable by Finance and Tax; YEAS 8 NAYS 0 -SJ 238
    • Now in Appropriations
    4/30/2021 Senate • Died in Appropriations, companion bill(s) passed, see HB 7061 (Ch. 2021-31)

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  • CS/SB 598, Committee Substitute 1 (Current Bill Version) Posted 2/16/2021 at 3:15 PM

    Bill Text:   Web Page | PDF
    Analyses:   Finance and Tax (Pre-Meeting) 3/10/2021 (pdf)
    Finance and Tax (Post-Meeting) 3/11/2021 (pdf)

    Related Bills (2)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 7061 (er) Taxation Ways and Means Committee Compare Last Action: 5/24/2021 Chapter No. 2021-31 Track This Bill
    S 7068 (c1) Taxation Finance and Tax Compare Last Action: 4/29/2021 S Laid on Table, companion bill(s) passed, see HB 7061 (Ch. 2021-31) -SJ 872 Track This Bill

    Committee Votes (1)

    Date Committee Result
    3/11/2021 9:00 AM Finance and Tax 8 Yeas - 0 Nays

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  • SB 598, Original Filed Version Posted 1/13/2021 at 12:11 PM

    Bill Text:   Web Page | PDF
    Analyses:   Commerce and Tourism (Pre-Meeting) 2/12/2021 (pdf)
    Commerce and Tourism (Post-Meeting) 2/16/2021 (pdf)

    Committee Amendments (1)

    Amendment Sponsor Filed Last Committee Action Format
    908918 - Amendment
    Delete lines 84 - 90.     		Commerce and Tourism
    (Perry)     		2/12/2021
    4:10 PM     		Replaced by Committee Substitute
    2/16/2021     		Web Page
    PDF

    Committee Votes (1)

    Date Committee Result
    2/15/2021 3:30 PM Commerce and Tourism 11 Yeas - 0 Nays

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