This bill amends Florida Statutes to provide a sales and use tax exemption for impact-resistant doors, garage doors, and windows sold at retail 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 to qualify for the exemption, the sale must occur within the designated month, 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, including a new reference to section 215.55861. It also updates section 213.053 to conform a cross-reference related to the Florida farm TEAM card. The Department of Revenue is authorized to adopt emergency rules to implement the new provisions, which will be effective for six months after adoption and can be renewed while permanent rules are established. The act is set to take effect upon becoming law.

Statutes affected:
S 1468 Filed: 212.20, 213.053