Bill Text: FL S1202 | 2017 | Regular Session | Comm Sub

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Bill Title: Veterans' Annual Sales Tax Holiday

Spectrum: Bipartisan Bill

Status: (Failed) 2017-05-05 - Died in Appropriations Subcommittee on Finance and Tax [S1202 Detail]

Download: Florida-2017-S1202-Comm_Sub.html

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       Florida Senate - 2017                             CS for SB 1202
       
       
        
       By the Committee on Military and Veterans Affairs, Space, and
       Domestic Security; and Senator Montford
       
       
       
       
       583-02405-17                                          20171202c1
    1                        A bill to be entitled                      
    2         An act relating to a veterans’ annual sales tax
    3         holiday; creating an annual sales tax holiday for
    4         veterans; specifying items that are eligible for the
    5         sales tax holiday; defining the term “veteran” for
    6         purposes of the sales tax holiday; specifying
    7         documents that demonstrate proof of military status;
    8         specifying reporting requirements of retailers;
    9         authorizing certain retailers to elect not to
   10         participate in the sales tax holiday; specifying
   11         procedures for a retailer to opt out; authorizing the
   12         Department of Revenue to adopt rules; providing an
   13         effective date.
   14          
   15  Be It Enacted by the Legislature of the State of Florida:
   16  
   17         Section 1. Sales tax holiday for veterans of the United
   18  States Armed Forces.—
   19         (1) The tax levied under chapter 212, Florida Statutes, may
   20  not be collected from a veteran, as defined in subsection (2),
   21  during the period from 12:01 a.m. on November 11 through 11:59
   22  p.m. on November 11, annually, on the retail sale, as defined in
   23  s. 212.02(14), Florida Statutes, of clothing with a sales price
   24  of $60 or less per item. As used in this subsection, the term
   25  “clothing” means:
   26         (a) Any article of wearing apparel intended to be worn on
   27  or about the human body, excluding watches, watchbands, jewelry,
   28  umbrellas, and handkerchiefs.
   29         (b) All footwear, excluding skis, swim fins, roller blades,
   30  and skates.
   31         (2) Notwithstanding any action by the United States
   32  Department of Veterans Affairs relating to dishonorable
   33  discharges, the term “veteran” means a person who served in the
   34  active military, naval, or air service who was honorably
   35  discharged or released or who later received an upgraded
   36  honorable discharge or release. To be eligible for the sales tax
   37  holiday, a veteran must show proof of military status at the
   38  time he or she purchases the eligible items. The veteran may
   39  show proof of military status by presenting his or her:
   40         (a) DD Form 2, Uniformed Services Identification Card,
   41  issued by the United States Department of Defense;
   42         (b) DD Form 2765, Uniformed Services Identification and
   43  Privilege Card, issued by the United States Department of
   44  Defense;
   45         (c) DD Form 214, displaying the term “Honorable,” issued by
   46  the United States Department of Defense;
   47         (d) Veteran health identification card, issued by the
   48  United States Department of Veterans Affairs;
   49         (e) Veteran identification card, identifying the veteran as
   50  having a 100-percent disability, issued by the Department of
   51  Veterans’ Affairs under s. 295.17, Florida Statutes;
   52         (f) Valid driver license or identification card, displaying
   53  the letter “V” or the term “Veteran,” issued by the Department
   54  of Highway Safety and Motor Vehicles; or
   55         (g) Any other proof of veteran status issued by the
   56  Department of Highway Safety and Motor Vehicles.
   57         (3) A retailer making tax-exempt sales under this section
   58  shall report to the Department of Revenue the amount of its
   59  gross sales on the retailer’s sales and use tax return.
   60         (4) The tax exemptions provided in this section apply at
   61  the option of a retailer if less than 5 percent of the
   62  retailer’s gross sales of tangible personal property in the
   63  prior calendar year is comprised of clothing, as defined in
   64  subsection (1). If a qualifying retailer chooses not to
   65  participate in the sales tax holiday, by August 1, annually, the
   66  retailer must notify the Department of Revenue in writing of its
   67  election to collect sales tax during the holiday and must post a
   68  copy of that notice in a conspicuous location at its place of
   69  business.
   70         (5) The Department of Revenue may, and all conditions are
   71  deemed met to, adopt rules pursuant to the authority granted
   72  under s. 212.18(2), Florida Statutes, including emergency rules
   73  under s. 120.54(4), Florida Statutes, to administer this
   74  section.
   75         Section 2. This act shall take effect July 1, 2017.