Bill Text: FL S0844 | 2020 | Regular Session | Comm Sub

Bill Title: Sales Tax Exemption for Hurricane Shutters and Impact-resistant Windows

Spectrum: Bipartisan Bill

Status: (Failed) 2020-03-14 - Died in Finance and Tax [S0844 Detail]

Download: Florida-2020-S0844-Comm_Sub.html
       Florida Senate - 2020                              CS for SB 844
       By the Committee on Infrastructure and Security; and Senator
       596-02654-20                                           2020844c1
    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 a specified portion of the
    5         purchase price of certain hurricane shutters and
    6         impact-resistant windows from the sales and use tax;
    7         defining terms; authorizing the Department of Revenue
    8         to adopt emergency rules; providing for expiration of
    9         that authority; providing effective dates.
   11  Be It Enacted by the Legislature of the State of Florida:
   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.The first $100 of the purchase price of each hurricane
   24  shutter and impact-resistant window that will be used for
   25  residential purposes and that is installed by a qualified
   26  contractor is exempt from the tax imposed by this chapter.
   27         2. As used in this paragraph, the term:
   28         a. “Hurricane shutter” means a product manufactured and
   29  marketed specifically for the purpose of preventing window or
   30  door damage to buildings or structures during a storm and which
   31  is rated for impact resistance and resistance to blow-off in
   32  accordance with any of the following most recent sets of test
   33  methods, standards, and specifications:
   34         (I) ASTM International E1886 and E1996;
   35         (II) American Architectural Manufacturers Association 506;
   36  or
   37         (III) Florida Building Code Testing Application Standards
   38  201, 202, and 203.
   39         b.“Impact-resistant window” means a laminated or
   40  polycarbonate glazing system designed to resist wind and
   41  windborne debris forces and which is rated for impact resistance
   42  and wind pressure in accordance with any of the following most
   43  recent sets of test methods, standards, and specifications:
   44         (I)ASTM International E1886 and E1996;
   45         (II) American Architectural Manufacturers Association 506;
   46  or
   47         (III) Florida Building Code Testing Application Standards
   48  201, 202, and 203.
   49         c. “Qualified contractor” means a contractor licensed and
   50  bonded pursuant to chapter 489.
   51         Section 2. (1) The Department of Revenue is authorized, and
   52  all conditions are deemed met, to adopt emergency rules pursuant
   53  to s. 120.54(4), Florida Statutes, for the purpose of
   54  administering this act.
   55         (2) Notwithstanding any other law, emergency rules adopted
   56  pursuant to subsection (1) are effective for 6 months after
   57  adoption and may be renewed during the pendency of procedures to
   58  adopt permanent rules addressing the subject of the emergency
   59  rules.
   60         (3) This section expires July 1, 2021.
   61         Section 3. Except as otherwise expressly provided in this
   62  act, this act shall take effect upon becoming a law.