Bill > S1468

This bill introduces a sales and use tax exemption for impact-resistant home hardening products during the month of February, specifically covering doors, garage doors, and windows that meet certain engineering and testing standards. The bill defines technical terms like "glazing system" and "impact-resistant door," which must comply with specific testing methods from organizations such as ASTM International, American Architectural Manufacturers Association, and Florida Building Code Testing Application Standards. To qualify for the tax exemption, the products must be sold during February, and the sale is considered complete when the purchaser gains the right to possess the product (typically at the time of payment). The bill also makes technical amendments to how tax revenues are distributed, updating references in existing statutes and allowing the Department of Revenue to adopt emergency rules to implement these changes. The provisions are designed to potentially encourage homeowners to invest in more resilient home infrastructure, particularly in a state like Florida that is prone to hurricane and severe weather damage, by providing a temporary financial incentive through a sales tax holiday for these protective home improvements.

https://www.flsenate.gov/Session/Bill/2025/1468