Florida Senate - 2015                        COMMITTEE AMENDMENT
       Bill No. SB 384
       
       
       
       
       
       
                                Ì781560!Î781560                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  02/16/2015           .                                
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       The Committee on Commerce and Tourism (Bean) recommended the
       following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete lines 14 - 29
    4  and insert:
    5  
    6         (1)(a) As used in this section, the term “small business”
    7  means a “dealer,” as defined in s. 212.06, Florida Statutes,
    8  which:
    9         1. Has registered with the Department of Revenue;
   10         2. Began operation in this state on or before March 3,
   11  2015; and
   12         3. Owed and remitted to the department less than $200,000
   13  in tax under chapter 212, Florida Statutes, for the period
   14  beginning on:
   15         a. October 1, 2014, and ending on September 30, 2015, if
   16  the dealer was operating in this state during that entire
   17  period; or
   18         b. The date that the dealer began operation in this state,
   19  if that date occurred after October 1, 2014, and ending on
   20  September 30, 2015.
   21         (b) If the dealer is eligible to have filed a consolidated
   22  return under s. 212.11(1)(e), Florida Statutes, the dealer must
   23  have owed and remitted less than $200,000 to the department in
   24  tax under chapter 212, Florida Statutes, for all of the dealer’s
   25  places of business for the period applicable to the dealer under
   26  subparagraph (a)3.
   27         (2) The tax levied under chapter 212, Florida Statutes, may
   28  not be collected during the period from 12:00 a.m. on November
   29  28, 2015, through 11:59 p.m. on November 28, 2015, on the sale
   30  at retail, as defined in s. 212.02 (14), Florida Statutes, by a
   31  small business of any item or article of tangible personal
   32  property, as defined in s. 212.02(19), Florida Statutes, which
   33  has a sales price of $1,000 or less per item or article.
   34  
   35  
   36  ================= T I T L E  A M E N D M E N T ================
   37  And the title is amended as follows:
   38         Delete lines 3 - 6
   39  and insert:
   40         tax holiday; providing a definition for the term
   41         “small business”; providing that the tax levied under
   42         ch. 212, F.S., may not be collected on the sale of
   43         certain items or articles of tangible personal
   44         property by a small business during a