Bill > H0853

This bill creates a sales tax exemption for impact-resistant home hardening products during the month of February, providing specific definitions for qualifying doors, garage doors, and windows. The bill defines "impact-resistant" products as those designed to withstand wind and wind-borne debris, meeting specific testing standards from organizations like ASTM International and the Florida Building Code. To qualify for the tax exemption, the products must be sold at retail during February, with the sale considered complete when the purchaser gains the right to possess the item (typically at the time of payment). The bill also makes minor technical amendments to the state's tax code, including updating references in other sections of law and allowing the Department of Revenue to create emergency rules to implement the new tax exemption. Additionally, the bill specifies how certain tax revenue will be distributed, including ongoing allocations to various state funds like the Local Government Half-cent Sales Tax Clearing Trust Fund and the Revenue Sharing Trust Funds for Counties and Municipalities.

Budget and Finance

https://www.flsenate.gov/Session/Bill/2025/853