Florida Senate - 2026 SB 78
By Senator Osgood
32-00283A-26 202678__
1 A bill to be entitled
2 An act relating to home hardening products; amending
3 s. 212.08, F.S.; defining terms; exempting from sales
4 and use tax impact-resistant doors, garage doors, and
5 windows; providing an effective date.
6
7 Be It Enacted by the Legislature of the State of Florida:
8
9 Section 1. Paragraph (ffff) is added to subsection (7) of
10 section 212.08, Florida Statutes, to read:
11 212.08 Sales, rental, use, consumption, distribution, and
12 storage tax; specified exemptions.—The sale at retail, the
13 rental, the use, the consumption, the distribution, and the
14 storage to be used or consumed in this state of the following
15 are hereby specifically exempt from the tax imposed by this
16 chapter.
17 (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
18 entity by this chapter do not inure to any transaction that is
19 otherwise taxable under this chapter when payment is made by a
20 representative or employee of the entity by any means,
21 including, but not limited to, cash, check, or credit card, even
22 when that representative or employee is subsequently reimbursed
23 by the entity. In addition, exemptions provided to any entity by
24 this subsection do not inure to any transaction that is
25 otherwise taxable under this chapter unless the entity has
26 obtained a sales tax exemption certificate from the department
27 or the entity obtains or provides other documentation as
28 required by the department. Eligible purchases or leases made
29 with such a certificate must be in strict compliance with this
30 subsection and departmental rules, and any person who makes an
31 exempt purchase with a certificate that is not in strict
32 compliance with this subsection and the rules is liable for and
33 shall pay the tax. The department may adopt rules to administer
34 this subsection.
35 (ffff) Home hardening products.—
36 1. For purposes of this paragraph, the term:
37 a. “Impact-resistant door” means an exterior door system
38 designed to resist wind and wind-borne debris forces which is
39 rated for impact resistance and wind pressure in accordance with
40 any of the following most recent sets of test methods,
41 standards, and specifications:
42 (I) ASTM International E1886 and E1996;
43 (II) American Architectural Manufacturers Association 506;
44 or
45 (III) Florida Building Code Testing Application Standards
46 TAS 201, TAS 202, and TAS 203.
47 b. “Impact-resistant garage door” means a garage door
48 system designed to resist wind and wind-borne debris forces
49 which is rated for impact resistance and wind pressure in
50 accordance with any of the following most recent sets of test
51 methods, standards, and specifications:
52 (I) ASTM International E1886 and E1996;
53 (II) American Architectural Manufacturers Association 506;
54 (III) Florida Building Code Testing Application Standards
55 TAS 201, TAS 202, TAS 203; or
56 (IV) ANSI/DASMA 115.
57 c. “Impact-resistant window” means a window that is
58 laminated or has been treated with a polycarbonate glazing
59 system designed to resist wind and wind-borne debris forces
60 which is rated for impact resistance and wind pressure in
61 accordance with any of the following most recent sets of test
62 methods, standards, and specifications:
63 (I) ASTM International E1886 and E1996;
64 (II) American Architectural Manufacturers Association 506;
65 or
66 (III) Florida Building Code Testing Application Standards
67 TAS 201, TAS 202, and TAS 203.
68 2. Impact-resistant doors, impact-resistant garage doors,
69 and impact-resistant windows are exempt from the tax imposed by
70 this chapter.
71 Section 2. This act shall take effect July 1, 2026.