HB 439 2022
CODING: Words stricken are deletions; words underlined are additions.
hb0439-00
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
A bill to be entitled 1
An act relating to a Small Business Saturday sales tax 2
holiday; defining the term "small business"; providing 3
that small businesses are not required to collect the 4
sales and use tax on the retail sale of certain items 5
of tangible personal property during a specified 6
timeframe; authorizing certain dealers to opt out of 7
participating in the tax holiday, subject to certain 8
requirements; authorizing the Department of Revenue to 9
adopt emergency rules; providing an effective date. 10
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Be It Enacted by the Legislature of the State of Florida: 12
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Section 1. Small Business Saturday sales tax holiday. — 14
(1) As used in this section, the term "small business" 15
means a dealer, as defined in s. 212.06(2), Florida Statutes, 16
who registered with the Department of Revenue and began 17
operation no later than January 8, 2022, and who owed and 18
remitted to the Department of Revenue less than $100,000 in 19
total tax under chapter 212, F lorida Statutes, for the 1 -year 20
period ending September 30, 2022. If the dealer has not been in 21
operation for a 1-year period as of September 30, 2022, the 22
dealer must have owed and remitted less than $100,000 in total 23
tax under chapter 212, Florida Statut es, for the period 24
beginning on the day the dealer began operation and ending 25
HB 439 2022
CODING: Words stricken are deletions; words underlined are additions.
hb0439-00
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
September 30, 2022, in order to qualify as a small business 26
under this section. If the dealer is eligible to file a 27
consolidated return pursuant to s. 212.11(1)(e), Florida 28
Statutes, the total tax under chapter 212, Florida Statutes, 29
owed and remitted from all of the dealer's places of business 30
must be less than $100,000 for the applicable period ending 31
September 30, 2022. 32
(2) Subject to subsection (3), the tax levied under 33
chapter 212, Florida Statutes, may not be collected by a small 34
business during the period from 12:01 a.m. on November 27, 2022, 35
through 11:59 p.m. on November 27, 2022, on the retail sale, as 36
defined in s. 212.02(14), Florida Statutes, of any item of 37
tangible personal property, as defined in s. 212.02(19), Florida 38
Statutes, having a sales price of $500 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 colle ct tax on all sales made on November 42
27, 2022. 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, 2022, of its election to 45
collect sales tax during the holiday a nd 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 implem ent this 50
HB 439 2022
CODING: Words stricken are deletions; words underlined are additions.
hb0439-00
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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 emerg ency 54
rules. 55
Section 2. This act shall take effect July 1, 2022. 56