HB 185 — Home Hardening Products

F L O R I D A H O U S E O F R E P R E S E N T A T I V E S HBCS/HB 185 2026 A bill to be entitled An act relating to sales tax exemption for home hardening products;

amendingproviding s.definitions;

212.08,providing F.S.;a sales tax exemption for certain home hardening products;

definingrequiring terms;such exemption be in the form of a specified refund;

exemptingproviding fromrequirements salesfor andsuch userefund; tax impact- resistant doors, garage doors, and windows;

providing requirements for the Department of Revenue in issuing such refunds;

authorizing the department to adopt emergency rules;

specifying the timeframe such rules are effective;

providing for future repeal;

8 Be It Enacted by the Legislature of the State of Florida:

ParagraphSubsection (ffff)(21) is added to subsection (7) of section 212.08, Florida Statutes, to read:

(7)(21) MISCELLANEOUSHOME EXEMPTIONS.—ExemptionsHARDENING providedPRODUCTS; to any entity by this chapter do not inure to any transaction that is otherwise taxable under this chapter when payment is made by a representative or employee of the entity by any means, including, but not limited to, cash, check, or credit card, even when that representative or employee is subsequently reimbursed by the entity.

InSALES addition,TAX exemptionsREFUND.— provided(a) toAs anyused entityin by this subsectionsubsection, dothe notterm: inure to any transaction that is Page 1 of 3 CODING:

1.

"Eligible residential property" means a residential Page 1 of 5 CODING:

hb185-00hb185-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S HBCS/HB 185 2026 otherwiseproperty taxablewith undera thissite-built chapterdwelling unlessfor thewhich entity has obtained a saleshomestead tax exemption certificatehas frombeen thegranted departmentunder ors. the entity obtains or provides other documentation as required by the department.

Eligible196.031 purchases or leases made with such a certificate must be in strict compliance with this subsection and departmentalwhich rules,has and any person who makes an exempt purchase with a certificatejust thatvalue isof not$700,000 inor strictless. compliance with this subsection and the rules is liable for and shall pay the tax.

The2. department may adopt rules to administer this subsection.

(ffff)"Home Home hardening products.—product" 1.means an impact-resistant door, an impact-resistant garage door, or an impact-resistant window.

For3. purposes of this paragraph, the term:

a.

(I)a. ASTM International E1886 and E1996;

(II)ASTM AmericanInternational ArchitecturalE1886 Manufacturersand AssociationE1996; 506;

or (III) Florida Building Code Testing Application Standards TAS 201, TAS 202, and TAS 203.

"Impact-resistantAmerican garageArchitectural door"Manufacturers meansAssociation a506; garage door system designed to resist wind and wind-borne debris forces which is rated for impact resistance and wind pressure in Page 2 of 3 CODING:

or c.

Florida Building Code Testing Application Standard TAS 201, TAS 202, and TAS 203.

4.

"Impact-resistant garage door" means a garage door system designed to resist wind and wind-borne debris forces which is rated for impact resistance and wind pressure in accordance with any of the following most recent sets of test methods, standards, and specifications:

a.

ASTM International E1886 and E1996;

b.

American Architectural Manufacturers Association 506;

c.

Florida Building Code Testing Application Standard TAS 201, TAS 202, TAS 203;

or Page 2 of 5 CODING:

hb185-00hb185-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S HBCS/HB 185 2026 accordanced. with any of the following most recent sets of test methods, standards, and specifications:

(I)ANSI/DASMA ASTM115. International E1886 and E1996;

(II)5. American Architectural Manufacturers Association 506;

(III) Florida Building Code Testing Application Standards TAS 201, TAS 202, TAS 203;