Florida Senate - 2020                                     SB 844
       
       
        
       By Senator Taddeo
       
       
       
       
       
       40-00337C-20                                           2020844__
    1                        A bill to be entitled                      
    2         An act relating to a sales tax exemption for hurricane
    3         shutters and impact-resistant windows; amending s.
    4         212.08, F.S.; exempting hurricane shutters and impact
    5         resistant windows that are installed by a qualified
    6         contractor from the sales and use tax; defining terms;
    7         authorizing the Department of Revenue to adopt
    8         emergency rules; providing for expiration of that
    9         authority; providing effective dates.
   10          
   11  Be It Enacted by the Legislature of the State of Florida:
   12  
   13         Section 1. Effective July 1, 2020, paragraph (u) is added
   14  to subsection (5) of section 212.08, Florida Statutes, to read:
   15         212.08 Sales, rental, use, consumption, distribution, and
   16  storage tax; specified exemptions.—The sale at retail, the
   17  rental, the use, the consumption, the distribution, and the
   18  storage to be used or consumed in this state of the following
   19  are hereby specifically exempt from the tax imposed by this
   20  chapter.
   21         (5) EXEMPTIONS; ACCOUNT OF USE.—
   22         (u) Hurricane shutters and impact-resistant windows.—
   23         1. Hurricane shutters and impact-resistant windows that are
   24  installed by a qualified contractor are exempt from the tax
   25  imposed by this chapter.
   26         2. As used in this paragraph, the term:
   27         a. “Hurricane shutters” means a product manufactured and
   28  marketed specifically for the purpose of preventing window or
   29  door damage to buildings or structures during a storm and which
   30  is rated for impact resistance and resistance to blow-off in
   31  accordance with any of the following most recent sets of test
   32  methods, standards, and specifications:
   33         (I) ASTM International E1886 and E1996;
   34         (II) American Architectural Manufacturers Association 506;
   35  or
   36         (III) Florida Building Code Testing Application Standards
   37  201, 202, and 203.
   38         b. “Impact-resistant windows” means a laminated or
   39  polycarbonate glazing system designed to resist wind and
   40  windborne debris forces and which is rated for impact resistance
   41  and wind pressure in accordance with any of the following most
   42  recent sets of test methods, standards, and specifications:
   43         (I) ASTM International E1886 and E1996;
   44         (II) American Architectural Manufacturers Association 506;
   45  or
   46         (III) Florida Building Code Testing Application Standards
   47  201, 202, and 203.
   48         c. “Qualified contractor” means a contractor licensed and
   49  bonded pursuant to chapter 489.
   50         Section 2. (1) The Department of Revenue is authorized, and
   51  all conditions are deemed met, to adopt emergency rules pursuant
   52  to s. 120.54(4), Florida Statutes, for the purpose of
   53  administering this act.
   54         (2) Notwithstanding any other law, emergency rules adopted
   55  pursuant to subsection (1) are effective for 6 months after
   56  adoption and may be renewed during the pendency of procedures to
   57  adopt permanent rules addressing the subject of the emergency
   58  rules.
   59         (3) This section expires July 1, 2021.
   60         Section 3. Except as otherwise expressly provided in this
   61  act, this act shall take effect upon becoming a law.