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TALLAHASSEE (CBSMiami/NSF) – Move over Black Friday.

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A freshman House Republican filed a proposal Wednesday that would create a sales-tax holiday on November 28th for many small businesses in Florida.

The proposal (HB 259), filed by Rep. Jay Fant, R-Jacksonville, would dovetail with what has become known as Small Business Saturday, which is two days after Thanksgiving. It would allow shoppers to avoid paying sales taxes that day on a wide range of items described in state law as “tangible personal property.”

The tax holiday would apply to businesses that remitted less than $200,000 in sales taxes to the state during the previous year.

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Also, it would apply to what the bill describes as “newly created” small businesses. To be included in that classification, a business would have to be in operation for less than a year and have remitted less than $50,000 in sales taxes to the state during at least three of the previous 12 months.

Similar tax holidays have long been popular with lawmakers, retailers and shoppers. The best-known have been back-to-school holidays that have allowed shoppers to avoid paying sales taxes on clothing and school supplies during designated days.

The News Service of Florida contributed to this report.

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