This bill amends Florida Statutes to provide a sales and use tax exemption for impact-resistant doors, garage doors, and windows during the month of February. It introduces a new subsection (19) in section 212.08, defining terms related to impact-resistant products and specifying the qualifications for the exemption. The bill outlines that these products must be sold at retail during February to qualify for the exemption, and it establishes a presumption regarding the timing of the sale based on payment.

Additionally, the bill amends section 212.20 to specify the distribution of certain tax revenue proceeds and updates a cross-reference in section 213.053. It authorizes the Department of Revenue to adopt emergency rules for implementing the new provisions, which can remain effective for six months and may be renewed. The act is set to take effect upon becoming law, with specific provisions contingent on the passage of related legislation.

Statutes affected:
S 1468 Filed: 212.20, 213.053