This 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 specifications for what constitutes impact-resistant doors and windows based on established testing methods and standards. The exemption is contingent upon the retail sale occurring within the specified month, and it is presumed 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 modifies 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 exemption. The bill is set to take effect upon becoming law, with specific provisions for the renewal of emergency rules that may be adopted.

Statutes affected:
S 1468 Filed: 212.20, 213.053