The bill amends Florida Statutes to introduce a sales and use tax exemption for impact-resistant doors, garage doors, and windows during the month of February. It defines key terms related to these products, including "impact-resistant door," "impact-resistant garage door," and "impact-resistant window," specifying the standards they must meet for the exemption to apply. The bill establishes that the sale must occur within the designated month for the exemption to be valid, and it presumes that the right to possession of the product arises at the time of payment unless documented otherwise.

Additionally, the bill makes changes to the distribution of certain tax revenue proceeds and authorizes the Department of Revenue to adopt emergency rules for implementing the new provisions. It updates a cross-reference in the confidentiality section of the statutes and specifies that the Department of Revenue can renew emergency rules for six months while permanent rules are being developed. The effective date of the bill is contingent upon the passage of related legislation in the same session.

Statutes affected:
H 853 Filed: 212.20, 213.053