Florida Senate - 2019                                    SB 1746
       
       
        
       By Senator Taddeo
       
       
       
       
       
       40-00325A-19                                          20191746__
    1                        A bill to be entitled                      
    2         An act relating to a sales tax exemption for hurricane
    3         shutters; amending s. 212.08, F.S.; exempting
    4         hurricane shutters installed by qualified contractors
    5         from the sales and use tax; specifying that the
    6         exemption is available only through a refund of
    7         previously paid taxes; defining the terms “hurricane
    8         shutters” and “qualified contractor”; specifying
    9         requirements for applying for the refund with the
   10         Department of Revenue; providing penalties for
   11         furnishing a false affidavit in the refund
   12         application; providing an effective date.
   13          
   14  Be It Enacted by the Legislature of the State of Florida:
   15  
   16         Section 1. Paragraph (u) is added to subsection (5) of
   17  section 212.08, Florida Statutes, to read:
   18         212.08 Sales, rental, use, consumption, distribution, and
   19  storage tax; specified exemptions.—The sale at retail, the
   20  rental, the use, the consumption, the distribution, and the
   21  storage to be used or consumed in this state of the following
   22  are hereby specifically exempt from the tax imposed by this
   23  chapter.
   24         (5) EXEMPTIONS; ACCOUNT OF USE.—
   25         (u) Hurricane shutters.—Hurricane shutters installed by a
   26  qualified contractor are exempt from the tax imposed by this
   27  chapter. The exemption provided by this paragraph is available
   28  only through a refund of previously paid taxes.
   29         1. As used in this paragraph, the term:
   30         a. “Hurricane shutters” means a product manufactured and
   31  marketed specifically for the purpose of preventing window or
   32  door damage to buildings or structures during a storm, and which
   33  is rated for impact resistance in accordance with any of the
   34  following sets of test methods, standards, and specifications:
   35         (I) ASTM International E1886 and E1996;
   36         (II) American Architectural Manufacturers Association 506;
   37  or
   38         (III) Florida Building Code Testing Application Standards
   39  201, 202, and 203.
   40         b. “Qualified contractor” means a contractor licensed and
   41  bonded pursuant to chapter 489.
   42         2. To receive a refund pursuant to this paragraph, the
   43  owner of the hurricane shutters or of the real property where
   44  the hurricane shutters are or will be used must apply to the
   45  department. The refund application must include the following
   46  information:
   47         a. The name and address of the person claiming the refund;
   48         b. The address of the real property where the hurricane
   49  shutters are or will be used;
   50         c. The sales invoice or other proof of purchase of the
   51  hurricane shutters, showing the amount of sales tax paid, the
   52  date of purchase, and the name and address of the dealer from
   53  whom the hurricane shutters were purchased;
   54         d. The name, address, and license number of the qualified
   55  contractor installing the hurricane shutters; and
   56         e. An affidavit executed by the owner of the hurricane
   57  shutters or the real property where the hurricane shutters are
   58  or will be used, including a statement that the hurricane
   59  shutters have been or will be installed by the qualified
   60  contractor.
   61         3. A person furnishing a false affidavit to the department
   62  pursuant to subparagraph 2. is subject to the penalty specified
   63  in s. 212.085 and as otherwise provided by law.
   64         Section 2. This act shall take effect July 1, 2019.