Bill Summary
SB 302 Small Business Saturday Sales Tax Holiday (2021 Session)
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: 7/1/2021
12/18/20
SENATE
Filed
01/11/21
SENATE
Referred to Commerce and Tourism; Finance and Tax; Appropriations
03/10/21
SENATE
On Committee agenda - Commerce and Tourism, 03/15/21, 3:30 pm, 110 S
03/15/21
SENATE
Favorable with CS by Commerce and Tourism; 11 Yeas, 0 Nays
03/16/21
SENATE
Committee Substitute Text (C1) Filed
03/17/21
SENATE
Now in Finance and Tax
03/18/21
______
Bill to be Discussed During the Office of EDR's Revenue Estimating Impact Conference, 03/19/21, 9:00 am, 117 K (No Votes Will Be Taken)
03/22/21
SENATE
On Committee agenda - Finance and Tax, 03/25/21, 9:00 am, 110 S
03/25/21
SENATE
Favorable by Finance and Tax; 7 Yeas, 0 Nays
03/26/21
SENATE
Now in Appropriations
04/30/21
SENATE
Died in Appropriations
There are no statute citations.
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