Did the seller's three impact-rated rolling door and window systems qualify for Florida's 2022-2024 impact-resistant product sales-tax exemption?

Plain-English summary

Retail sales of all three redacted products qualified for Florida's temporary exemption for impact-resistant doors, garage doors, and windows.

The products were rolling systems used over doors, garage openings, windows, and other openings for hurricane and windborne-debris protection. Their specifications and Florida Building Code approval materials showed impact ratings.

The exemption ran from July 1, 2022 through June 30, 2024. It was not limited by purchaser type or commercial versus noncommercial use; the product had to be an impact-rated door, garage door, or window.

Common questions

Did all three products qualify? Yes, based on the submitted descriptions, specifications, and impact ratings.

Did the buyer have to be a homeowner? No. The ruling says the exemption was not conditioned on purchaser type or use.

Is the exemption still active? No. The period described ended June 30, 2024.

Citations and references

• Chapter 2022-97, § 52, Laws of Florida.
• Emergency Rule 12AER22-7, F.A.C.

Source

• Landing page: Florida Tax Law Library
• Advisement: TAA 23A-008

Original ruling text

QUESTION: Are the Taxpayer’s products,
System,
System,
and
System considered to be an impact door, impact window, or impact
garage door?
ANSWER: Based on the descriptions and products specifications provided, the
System, the
System, and
System are doors or
windows that have an impact rating. Retail sales of these products are exempt from sales tax during
the exemption period.
April 6, 2023

Re:

Dear

Technical Assistance Advisement – TAA #: 23A-008
(“Taxpayer”)
Sales and Use Tax – Sales Tax Exemption Period on Impact-Resistant
Doors, Garage Doors, and Windows
Section 52, Chapter 2022-97, Laws of Florida (L.O.F.);
Section 212.21, Florida Statutes - (“F.S.”)
Emergency Rule 12AER22-7, Florida Administrative Code (F.A.C.)
BP #:
,

This is in response to your email received January 13, 2023, requesting this Department’s issuance of
a Technical Assistance Advisement (“TAA”) pursuant to Section(s.) 213.22, F.S., and Rule Chapter 1211 F.A.C, Florida Administrative Code, regarding the matter discussed below. Your request has been
carefully examined, and the Department finds it to be in compliance with the requisite criteria set
forth in Chapter 12-11, F.A.C. This response to your request constitutes a TAA and is issued to you
under the authority of s. 213.22, F.S.
REQUESTED ADVISEMENT
Your email received January 13, 2023, provides the following in part:

Technical Assistance Advisement
April 6, 2023
Page 2
. . . I am now following up to request a Technical Assistance Advisement to clarify if some of
my products could be considered as an impact door, impact window, or impact garage door
and are therefore included in this tax holiday.
In this email I am addressing these 3 products directly:
1.
System (Used for warehouse doors, hurricane protection, and security
over any opening)
2.
over any opening)

System (Used as garage doors, hurricane protection, and security

3.
security over any opening)

System (Used to cover windows, hurricane protection, and

Along with your email, you provided the specifications registered with the Florida Building Code for
each product listed above.
You request guidance regarding whether the subject products qualify as exempt products as part of
the Florida Impact-Resistant Windows and Doors Sales Tax Exemption Period that is currently on
going.
FACTS
Your email provides the following regarding the subject products:
System:
. . . I make the case that any product that covers an opening of a home or business that is
used to gain ingress/egress is considered a door. . . . All of
roll down systems follow
my ingress/egress definition of a door. They roll down over home openings to allow entry and
protect the interior of the home.
System - This product is considered a rolling door system for use over
windows, doors, long span lanais. It is also commonly used for warehouse doors and
occasionally garage doors. This product is currently registered as a wind abatement rolling
door system with the Florida Building Code . . .
System:
A garage door is a door that is used to open and close the opening to a garage. . . .
Downs - We have been advertising and selling these products to builders who are
struggling with the long lead times of traditional garage doors and to homeowners who want
a garage door that takes up less space. These rolling doors have been installed as window and
door coverings but also as garage doors throughout
after the hurricane. . . .

Technical Assistance Advisement
April 6, 2023
Page 3

System:
...
impact screen window coverings . . . are commonly used to allow a customer to
open and close the screen to protect their opening while still allowing them to see in or out
through the see-through screen. . . .

The product specifications for the

System provides the following in part:

. . . 1. Definition: This product is a rolling wind abatement system; designed constructed and
erected to easily enclose an area, providing protection from hurricane force winds, and
wind-borne debris within the allowable designed pressures and limitations stated in this
approval.

2. Posting: A permanent label shall be provided as per [Florida Building Code] . . .
   Information to state the following: “
   Large Small Missile Impact Resistant.

.

The product specifications for the

System provides the following in part:

1. Impact Protective Rolling System . . . Has been verified for compliance in accordance
   with the
   (
   ) of the Florida Building Code.
2. This product may be installed at high velocity hurricane zones.

The product specifications for the

System provides the following in part:

. . . Limitation of Use:
A. This product shall not be used in high velocity hurricane zones
. . . E. Impact Level; 9 - 1/4 LB Large Missile Impact.
. . . G. This product can be used as a windborne debris shutter product.

LAW AND DISCUSSION
The Sales Tax Exemption Period on Impact-Resistant Doors, Garage Doors, and Windows is
established through the lawmaking authority of the Florida Legislature. The exemption period for
the retail sale of impact-resistant doors, garage doors and windows is provided in section 52, of
Chapter 2022-97, Laws of Florida, as follows:

Technical Assistance Advisement
April 6, 2023
Page 4
The tax levied under chapter 212, Florida Statutes, may not be collected during the period
from July 1, 2022, through June 30, 2024, on the retail sale of impact resistant windows,
impact-resistant doors, and impact-resistant garage doors.
The exemption from sales tax for the sale of impact doors, garage doors, and windows applies, so
long as the door, garage door, or window is rated or classified as “impact resistant” and the retail sale
of such a product is exempt from sales tax during the exemption period. The exemption from sales
tax for the sale of impact doors, garage doors, and windows is not conditioned by the type of
purchaser or limited to commercial or non-commercial use. So long as a door, garage door, or
window is rated or classified as “impact resistant” the retail sale of such a product is exempt from
sales tax during the exemption period.
The Legislature did not provide a definition for “impact-resistant.” Reliance on DBPR approval is a
reliable method for determining whether a product qualifies for exemption. The approval listings
included with your inquiry provides that all three of the products have an impact rating. Therefore,
so long as the products are a door, a garage door, or a window, the sale of the product at retail
qualifies as an exempt item during the exemption period.
CONCLUSION
Based on the descriptions and products specifications provided, the
System, the
System, and
System are doors or windows that have
an impact rating. Retail sales of these products are exempt from sales tax during the exemption
period.
This response constitutes a TAA under s. 213.22, F.S., which is binding on the Department only under
the facts and circumstances described in the request for this advice, as specified in s. 213.22, F.S. Our
response is predicated on those facts and the specific situation summarized above. You are advised
that subsequent statutory or administrative rule changes, or judicial interpretations of the statutes
or rules, upon which this advice is based, may subject similar future transactions to a different
treatment than expressed in this response.
You are further advised that this response, your request and related backup documents are public
records under Chapter 119, F.S., and are subject to disclosure to the public under the conditions of s.
213.22, F.S. Confidential information must be deleted before public disclosure. In an effort to protect
confidentiality, we request you provide the undersigned with an edited copy of your request for TAA,
the backup material and this response, deleting names, addresses and any other details which might
lead to identification of the Taxpayer. Your response should be received by the Department within
ten (10) days of the date of this letter.
If you have any further questions with regard to this matter and wish to discuss them, you may
contact me directly at (850)717-7754.

Technical Assistance Advisement
April 6, 2023
Page 5
Sincerely,

Brinton Hevey
Brinton Hevey
Tax Law Specialist
Technical Assistance & Dispute Resolution
(850)717-7754
CC:

Record ID: 7000907262

Technical Assistance Advisement
April 6, 2023
Page 6
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