BOZARTH CONTRACTORS — DELIVERING EXCEPTIONAL SERVICE AND RESULTS SINCE 2004.
Sales Tax Exemptions
“Impact-resistant doors,” “impact-resistant garage doors” and “impact-resistant windows” refer to doors, garage doors or windows that are labeled as impact-resistant or have an impact-resistant rating.
References: Section 52, Chapter 2022-97, Laws of Florida; Emergency Rule 12AER22-7, Florida Administrative Code
During the Florida Impact-Resistant Windows and Doors Sales Tax Exemption Period, you may purchase impact-resistant windows, doors, and garage doors exempt from sales tax on retail sales. “Impact-resistant windows,” “impact-resistant doors,” and “impact-resistant garage doors” refer to windows, doors, and garage doors that are labeled as impact-resistant and have an impact-resistant rating.
The two-year tax exemption period begins on Friday, July 1, 2022, and ends on Tuesday, June 30, 2024. Additional information on exemptions during the tax exemption period is provided in Tax Information Publication (TIP) No. 22A01-07.
No, there is no limit on the number of impact-resistant windows, doors, and garage doors that can be purchased tax-exempt.
No. When qualifying items are purchased during the exemption period using a gift card, the qualifying items are tax-exempt; it does not matter when the gift card was purchased.
Yes. Impact-resistant windows, doors, and garage doors purchased by mail order, catalog, or online are exempt when the order is accepted by the company during the sales tax exemption period for immediate shipment, even if delivery is made after the sales tax exemption period.
Yes. Impact-resistant windows, doors, and garage doors purchased by mail order, catalog, or online are exempt when the order is accepted by the company during the sales tax exemption period for immediate shipment, even if delivery is made after the sales tax exemption period.
If a tax-exempt item is sold in a set with a taxable item, sales tax must be calculated on the sales price of the package or set.
No. The purchase of the qualifying item must be made during the exemption period to be tax- exempt. When a rain check is issued, a sale has not occurred. The sale occurs when the rain check is redeemed, and the item is purchased.
Yes. Qualifying impact-resistant windows and doors purchase online are exempt when the order is accepted by the company during the sales tax exemption period for immediate shipment, even if delivery is made after the tax exemption period.
The Impact-Resistant Windows and Doors Sales Tax Exemption Period is established through the lawmaking authority of the Florida Legislature. Sales tax exemption periods, and the items exempted by the exemption period, must be passed into law by the Legislature.
Sales tax exemption periods, and the items exempted by them, are passed into law by the Florida Legislature. You may wish to contact your local representative regarding your suggestion.
If you have a question about this sales tax exemption period that is not addressed in TIP No. 22A01-07, contact the Florida Department of Revenue at (850) 488-6800.
House Bill 7071 from the 2022 regular legislative session was signed into law on May 6, 2022. The new law contains ten tax relief holidays and specifies the timeframe for each holiday. For a printable calendar of the tax relief holidays, you can visit our website: Florida Dept. of Revenue – Sales Tax Holidays and Exemption Periods (floridarevenue.com).