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.