Florida Senate - 2024                                     SB 890
       
       
        
       By Senator Boyd
       
       
       
       
       
       20-00876-24                                            2024890__
    1                        A bill to be entitled                      
    2         An act relating to taxation; exempting from sales and
    3         use tax the retail sale of impact-resistant windows,
    4         impact-resistant doors, and impact-resistant garage
    5         doors during a specified timeframe; authorizing the
    6         Department of Revenue to adopt emergency rules;
    7         providing an effective date.
    8          
    9  Be It Enacted by the Legislature of the State of Florida:
   10  
   11         Section 1. (1) The tax levied under chapter 212, Florida
   12  Statutes, may not be collected during the period from July 1,
   13  2024, through June 30, 2026, on the retail sale of impact
   14  resistant windows, impact-resistant doors, and impact-resistant
   15  garage doors.
   16         (2) The Department of Revenue is authorized, and all
   17  conditions are deemed met, to adopt emergency rules pursuant to
   18  s. 120.54(4), Florida Statutes, for the purpose of implementing
   19  this section.
   20         Section 2. This act shall take effect upon becoming a law.