Florida legislation · 2026 Regular Session
Florida H791: Tax/Sales Taxes
Status: Failed, March 13, 2026
Revises upward specified sales & use tax, requires certain percentage of collected revenues be used for specified purpose; requires specified surtax when property is transferred.
What the bill says
An act relating to sales taxes; providing a short title; amending s. 212.05, F.S.; revising upward a specified sales and use tax; amending s. 212.20, F.S.; requiring a certain percentage of collected revenues to be used for a specified purpose; creating s. 212.056, F.S.; requiring a specified surtax when property is transferred; providing for collection of such tax; requiring the Department of Revenue to return certain funds; providing a contingent effective date.
From the introduced text, December 17, 2025:
A bill to be entitled An act relating to sales taxes; providing a short title; amending s. 212.05, F.S.; revising upward a specified sales and use tax; amending s. 212.20, F.S.; requiring a certain percentage of collected revenues to be used for a specified purpose; creating s. 212.056, F.S.; requiring a specified surtax when property is transferred; providing for collection of such tax; requiring the Department of Revenue to return certain funds; providing a contingent effective date. Be It Enacted by the Legislature of the State of Florida: Section 1. This act may be cited as the "Freedom 3 - The School and Safety Revenue Replacement Act." Section 2. Paragraph (a) of subsection (1) of section 212.05, Florida Statutes, is amended to read: 212.05 Sales, storage, use tax.--It is hereby declared to be the legislative intent that every person is exercising a taxable privilege who engages in the business of selling tangible personal property at retail in this state, including the business of making or facilitating remote sales; who rents or furnishes any of the things or services taxable under this chapter; or who stores for use or consumption in this state any words underlined are additions. hb791-00 FLORIDAHOUSEOFREPRESENTATIVES HB 791 2026 item or article of tangible personal property as defined herein and who leases or rents such property within …
Sponsors
- Chamberlin, Ryan (R, HD-024) · primary sponsor
Latest actions
- : Died in Ways & Means Committee
- : 1st Reading (Original Filed Version)
- : Now in Ways & Means Committee
- : Referred to State Affairs Committee
- : Referred to Education & Employment Committee
- : Referred to Budget Committee
- : Referred to Ways & Means Committee
- : Filed
Common questions
- What is H791?
- H791 is a bill in the Florida Legislature (2026 Regular Session): Tax/Sales Taxes.
- What does H791 do?
- In its own words: An act relating to sales taxes; providing a short title; amending s. 212.05, F.S.; revising upward a specified sales and use tax; amending s. 212.20, F.S.; requiring a certain percentage of collected revenues to be used for a specified purpose; creating s. 212.056, F.S.; requiring a specified surtax when property is transferred; providing for collection of such tax; requiring the Department of Revenue to return certain funds; providing a contingent effective date.
- What is the status of H791?
- Failed as of March 13, 2026. Latest action: Died in Ways & Means Committee (March 13, 2026).
- Who sponsored H791?
- Chamberlin, Ryan (R, HD-024).
- Where is the official record for H791?
- On the Florida Legislature website: https://www.flsenate.gov/Session/Bill/2026/791
Source: official Florida record. Tracked by Delilah, AI for legislation across all 50 states and Congress.