CS/SB 302 (2021) -  Small Business Saturday Sales Tax Holiday

General Bill by Commerce and Tourism and 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: 07/01/2021
Last Event: 04/30/21 S Died in Appropriations on Friday, April 30, 2021 2:40 PM

Referred Committees and Committee Actions

Senate Referrals

  • Commerce and Tourism
    • On agenda for: 03/15/21 3:30 PM
    • Favorable With Committee Substitute (final action) Votes: Yeas 11   Nays 0
  • Finance and Tax
    • On agenda for: 03/25/21 9:00 AM
    • Favorable (final action) Votes: Yeas 7   Nays 0
  • Appropriations

Related Bills

Bill # Subject Relationship
Bill #: HB 637 Subject: Small Business Saturday Sales Tax Holiday Relationship: Identical

Bill Text

Staff Analysis

Chamber Committee
Chamber: Senate Committee: Finance and Tax 3/25/2021 12:04:55 PM
Chamber: Senate Committee: Finance and Tax 3/23/2021 6:15:20 PM
Chamber: Senate Committee: Commerce and Tourism 3/16/2021 2:31:32 PM
Chamber: Senate Committee: Commerce and Tourism 3/12/2021 3:19:10 PM

Vote History

(No Votes Recorded)

Bill History

Event Time Member Committee Ver.
Event: S Died in Appropriations Time: 04/30/2021 - 2:40 PM Member: Committee: Appropriations Version: c1
Event: S Now in Appropriations Time: 03/26/2021 - 8:10 AM Member: Committee: Appropriations Version: c1
Event: S Favorable by Finance and Tax; YEAS 7 NAYS 0 -SJ 324 Time: 03/25/2021 - 10:46 AM Member: Committee: Finance and Tax Version: c1
Event: S On Committee agenda-- Finance and Tax, 03/25/21, 9:00 am, 110 Senate Building Time: 03/22/2021 - 2:36 PM Member: Committee: Finance and Tax Version: c1
Event: S CS by Commerce and Tourism read 1st time -SJ 274 Time: 03/18/2021 - 8:19 PM Member: Committee: Commerce and Tourism Version: c1
Event: S Now in Finance and Tax Time: 03/17/2021 - 2:22 PM Member: Committee: Finance and Tax Version: c1
Event: S Pending reference review under Rule 4.7(2) - (Committee Substitute) Time: 03/16/2021 - 2:56 PM Member: Committee: Commerce and Tourism Version: __
Event: S CS by Commerce and Tourism; YEAS 11 NAYS 0 -SJ 272 Time: 03/15/2021 - 5:28 PM Member: Committee: Commerce and Tourism Version: __
Event: S On Committee agenda-- Commerce and Tourism, 03/15/21, 3:30 pm, 110 Senate Building Time: 03/10/2021 - 2:43 PM Member: Committee: Commerce and Tourism Version: __
Event: S Introduced -SJ 58 Time: 03/02/2021 - 11:09 AM Member: Committee: Version: __
Event: S Referred to Commerce and Tourism; Finance and Tax; Appropriations -SJ 58 Time: 01/11/2021 - 5:20 PM Member: Committee: Commerce and Tourism Version: __
Event: S Filed Time: 12/18/2020 - 9:33 AM Member: Committee: Version: __