Florida Senate - 2024 SB 890 By Senator Boyd 20-00876-24 2024890__ Page 1 of 1 CODING: Words stricken are deletions; words underlined are additions. A bill to be entitled 1

An act relating to taxation; exempting from sales and 2 use tax the retail sale of impact-resistant windows, 3 impact-resistant doors, and impact-resistant garage 4 doors during a specified timeframe; authorizing the 5 Department of Revenue to adopt emergency rules; 6 providing an effective date. 7 8 Be It Enacted by the Legislature of the State of Florida: 9 10

Section 1.

(1) The tax levied under

chapter 212, Florida 11 Statutes, may not be collected during the period from July 1, 12 2024, through June 30, 2026, on the retail sale of impact-13 resistant windows, impact-resistant doors, and impact-resistant 14 garage doors. 15

(2) The Department of Revenue is authorized, and all 16 conditions are deemed met, to adopt emergency rules pursuant to 17 s. 120.54(4), Florida Statutes, for the purpose of implementing 18 this section. 19

Section 2. This act shall take effect upon becoming a law. 20