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 retail sale must occur within the designated month for the exemption to be valid, and it presumes that the sale takes place when the purchaser gains the right to possession of the product, typically at the time of payment.

Additionally, the bill makes adjustments to the distribution of certain tax revenue proceeds and authorizes the Department of Revenue to adopt emergency rules for implementing the new provisions. It also updates a cross-reference in the confidentiality section of the statutes to align with the new definitions and exemptions. The bill is set to take effect upon becoming law, with provisions for the renewal of emergency rules during the transition to permanent regulations.

Statutes affected:
H 853 Filed: 212.20, 213.053