How did Florida's 2022-2024 sales-tax exemption apply to impact-resistant windows, doors, integrated parts, contractors, and order timing?

Plain-English summary

Florida's temporary exemption covered impact-resistant windows, doors, and garage doors sold from July 1, 2022 through June 30, 2024. This advisement explains how it applied to a contractor's purchases, bundled components, transaction timing, ratings, and records.

Integrated materials—such as locks or a sweep latch—qualified when they were part of an impact-resistant window or door set sold for one charge. Separately stated components did not qualify. A real-property contractor's purchase of materials for supply-and-install contracts was itself a retail sale eligible for the holiday if the other requirements were met.

A sale had to occur during the exemption period. The Department looked to the parties' documents to determine when the buyer's right to possession arose and, without contrary documentation, assumed that happened at payment. A qualifying Notice of Acceptance or Florida Product Approval could establish an impact-resistant rating. The law did not require a buyer affidavit or exemption certificate, though a retailer could retain documents showing the rating.

Common questions

Did separately priced trim, mullions, or other components qualify? No. Integrated components qualified only as part of the corresponding impact-resistant unit sold for a single charge.

Could a supply-and-install contractor use the exemption? Yes. The contractor's purchase of job materials was a retail sale.

Was order date alone controlling? No. The key was when the purchaser's right to possession arose; absent contrary records, the Department assumed payment was that point.

What could show that a product was impact resistant? The ruling accepted the submitted Notice of Acceptance and Florida Product Approval because they identified the products as impact resistant.

Was an exemption certificate mandatory? No. Section 52 did not require an affidavit or exemption certificate for this holiday.

Citations and references

• Chapter 2022-97, § 52, Laws of Florida.
• Fla. Stat. § 212.02(15).
• Fla. Admin. Code rr. 12AER22-7 and 12A-1.051.

Source

• Landing page: Florida Tax Law Library
• Advisement: TAA 22A-021R

Original ruling text

QUESTION 1: Does the tax exemption extend to other integrated window and door materials
such as mullions, trim, headers, thresholds, jambs, trickle vents, closer mechanisms and inserts
if purchased at the same time and intended for use with the corresponding impact-resistant
windows and doors?
ANSWER 1: The exemption applies to retail sales of impact-resistant windows, doors, or garage
doors sold as a set or unit that includes integrated window and door materials intended for use
with the corresponding impact-resistant windows and doors when sold for a single charge.
Charges for separately stated window and door materials do not qualify for the exemption
period. This question and answer are applicable to the other questions and answers presented
herein.
QUESTION 2: Does the term “retail sale” as defined in Section 212.02(14)(a), F.S., extend to the
purchase and use of impact-resistant window and door materials by real property improvement
contractors for use in supply and install contract jobs?
ANSWER 2: Yes. Based on the facts provided, the Taxpayer “performs contracts for the
improvement of real property.” The Taxpayer’s purchase of materials to complete the job is a
retail sale.
QUESTION 3: Does the exemption extend to orders made and accepted during the exemption
period pursuant to a binding purchase contract, where title, possession, control, and delivery will
occur after the exemption period where any delay in delivery is beyond the control of the
purchaser?
ANSWER 3: A sale takes place when the right of the purchaser to possession arises. Absent
documentation to the contrary, the right to possession is assumed to arise at the time of
payment.
QUESTION 4: Does the exemption extend to orders made and accepted pursuant to a binding
purchase contract prior to [the] effective date of the exemption period, but delivered during the
exemption period where title, possession and control will occur within the exemption period?
ANSWER 4: In order to qualify for the exemption, the retail sale of the product must occur during
the exemption period. Absent documentation that supports that the right of the purchaser to
possession occurred at the time of order, the right to possession is assumed to arise at the time
of payment.

Technical Assistance Advisement
December 15, 2022
Page 2

QUESTION 5: Does a Notice of Acceptance issued by
or Florida Product Approval issued by the Department of Business and Professional Regulation
satisfy this requirement?
ANSWER 5: Yes, the Notice of Acceptance issued by
and the Florida Product Approval issued by the Department of Business and Professional
Regulation both identify the
as “impact-resistant.”
QUESTION 6: Does the Department have suggested documentation the retailer should maintain
to substantiate the sale was in-fact impact resistant windows or doors?
ANSWER 6: Section 52, of Chapter 2022-97, Laws of Florida, does not require an affidavit or
exemption certificate to be presented by the purchaser or maintained by the selling dealer. As a
matter of documentation, the retailer may maintain available documentation that identifies that
the door, garage door, or window is rated or classified as “impact resistant.”

December 15, 2022

Re:
Technical Assistance Advisement – TAA #: 22A-021R
Sales and Use Tax –

FEI No.
BP #:
Section 52, of Chapter 2022-97, Laws of Florida
Emergency Rule 12AER22-7, Florida Administrative Code (F.A.C.)
Rule 12A-1.051, F.A.C.

Technical Assistance Advisement
December 15, 2022
Page 3

Dear

,

This is in response to your letter dated August 12, 2022, requesting this Department’s issuance
of a TAA pursuant to Section 213.22, F.S., and Chapter 12-11, Florida Administrative Code,
regarding the Sales Tax Exemption Period on Impact-Resistant Doors, Garage Doors, and
Windows, during the period of July 1, 2022 through June 30, 2024. 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.
Stated Facts
Your letter dated, August 12, 2022, provides the following in part:
We represent a taxpayer who performs contracts for the improvement of real property
in the state of Florida. In general, those contracts are for a fixed fee to supply and install
impact-resistant storm windows and doors. Such contracts and services are described in
Rule 12A-1.051, Florida Administrative Code. The Taxpayer pays sales tax on materials
purchased for use on those contracts.

In order to meet the requirements for impact-rating the product approval documents
detail the required components of the window and door systems such as mullions, trim,
headers, thresholds, jambs, trickle vents, closer mechanisms, locking mechanisms and
fasteners. These items are integral to the window and door systems however they are
separately called out in the engineering drawings as field conditions will dictate exact
quantity and dimensions. Without these items, the windows and doors would not achieve
the required impact-ratings.
The Taxpayer is aware of the recent legislation effecting the taxability of impact-resistant
storm windows and doors enacted in Section 52, Chapter 2022-97, Laws of Florida,
amending Section 212.08, Florida statutes. Specifically, that legislation exempts from tax
under Chapter 212, F.S. the retail sale of impact-resistant windows, and impact-resistant
doors sold during the period July 1, 2022, through June 30, 2024.

Your letter dated August 12, 2022, included the following for review:
•

Florida Product Approval issued by the Department of Business and Professional
Regulation for products manufactured by
( ). The approval
includes Model “
.”

•

Quotation
Taxpayer by

; Project Name:
.

; dated

; prepared for the

Technical Assistance Advisement
December 15, 2022
Page 4

•
•

Quotation
Taxpayer by

; Project Name:

; dated

; prepared for the

; dated

; Prepared
.”

.

Notice of Acceptance issued by
for
for “

On September 8, 2022, you provided the following for review:
•

Invoice #
purchases of “

; dated

; Issued by
.”

; billing the Taxpayer for

•

Invoice #
purchases of “

; dated

; Issued by
.”

; billing the Taxpayer for

•

Page 1 of 2 of invoice #
Taxpayer for purchases including “

•

Invoice #

; Issued by

; dated

Issued by

I; billing the
.”

; billing the Taxpayer for purchases.

Your email dated September 8, 2022, provides that the invoice from
is an example of
“the sale of integrated components on the same invoice as the base window.” The invoice
includes sales of “
.” The invoice also lists separate items, such as “
,” “
,” “
,” “
,” and
“
.”

Quotations

provide the following items are included with the

and
: “
.” The quotes also provide that the following glass description: “
”
(
).” The Florida Product Approval issued by the Department
of Business and Professional Regulation and Notice of Acceptance issued by
,
confirm that the
are impact-resistant windows.
Requested Advisement
Your request for technical assistance included several questions regarding the Florida Sales Tax
Exemption Period on Impact-Resistant Doors, Garage Doors, and Windows. In response to your
request, I will provide a general discussion of sales tax as it relates to the scenarios provided. I
will then address your questions in the "conclusion" section of this letter.

Technical Assistance Advisement
December 15, 2022
Page 5

Taxpayer Position
The Department has previously ruled that windows, doors and integrated materials
comprise a “single working unit” for the application of the local option discretionary sales
tax. Applying this ruling consistently, all integrated window and door parts, components
and accessory items should be exempted as they comprise a single working unit. Those
integrated materials are called out in the product approval documents as being required
to achieve the impact ratings.

In general, a retail sale is any sales transaction where the purchaser does not supply a
resale certificate or claims a sale for resale exemption.

We believe these purchases controlled by a binding contractual agreement should be
exempted based upon the date of the sale. Section 212.02(15)(a), F.S., defines a sale as
any transfer of title or possession, or both, exchange, barter, license, lease, or rental,
conditional or otherwise, in any manner or by any means whatsoever, of tangible
personal property for a consideration.

Both governing agencies provide clear guidance of the required performance,
specifications, design and installation of impact-ratings for windows and doors. Florida
law recognizes and authorizes those agencies to issue ratings and mandate the use of
those products.
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:
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.

Technical Assistance Advisement
December 15, 2022
Page 6

Emergency Rule 12AER22-7, F.A.C., provides guidance regarding the administration of the
holiday. The rule provides the following in part:
(1)(c) “Remote sale” means a retail sale of tangible personal property ordered by mail,
telephone, the Internet, or other means of communication from a person who receives
the order outside of this state and transports the property or causes the property to be
transported from any jurisdiction, including this state, to a location in this state. For
purposes of this emergency rule, tangible personal property delivered to a location
within this state is presumed to be used, consumed, distributed, or stored to be used or
consumed in this state.

Section 212.02(15) defines the term “sale” to include “[a]ny transfer of title or possession, or
both, exchange, barter, license, lease, or rental, conditional or otherwise, in any manner or by
any means whatsoever, of tangible personal property for a consideration.”

Rule 12A-1.051, F.A.C., governs the taxability of the purchase, sale, or use of tangible personal
property by contractors and subcontractors who purchase, acquire, or manufacture materials
and supplies for use in the performance of real property contracts. Rule 12A-1.051(4), F.A.C.,
provides that real property contractors are generally considered to be the ultimate consumers
or users of the tangible personal property they purchase to perform a real property contract (i.e.,
they are not reselling the tangible personal property). The stated general rule for real property
contractors is that they should not charge tax to their customers, regardless of whether or not
they itemize charges for materials or labor, because they are not engaged in the activity of selling
tangible personal property. Real property contractors are considered the ultimate consumers of
the materials and supplies they use to perform real property contracts; therefore, they must pay
tax on the costs of those materials and supplies.
You have provided that the Taxpayer “performs contracts for the improvement of real property
. . . for a fixed fee to supply and install impact-resistant storm windows and doors.”
Invoice #s
and
, provide that
received the orders from a location
within Florida and are not considered to be remote sales, as defined by Emergency Rule 12AER227(1)(c), F.A.C.

Technical Assistance Advisement
December 15, 2022
Page 7

Conclusion
It is important to note that the invoices submitted for review all predate the exemption period
and therefore do not qualify as exempt products purchased at retail during the exemption period.
The subject transactions serve as examples for purposes of determining the type of products and
sales that qualify for exemption when purchased during the exemption period. Additionally, it is
important to note that invoice #
, issued by
ustries, does not provide whether
is rated or classified as “impact-resistant.”

Question 1:
Does the tax exemption extend to other integrated window and door materials such as
mullions, trim, headers, thresholds, jambs, trickle vents, closer mechanisms and inserts if
purchased at the same time and intended for use with the corresponding impact-resistant
windows and doors?
Response 1:
The exemption applies to retail sales of impact-resistant windows, doors, or garage doors sold as
a set or unit that includes integrated window and door materials intended for use with the
corresponding impact-resistant windows and doors when sold for a single charge. Charges for
separately stated window and door materials do not qualify for the exemption period. This
question and answer are applicable to the other questions and answers presented herein.
In this case, quotations
and
provide that 2 locks and a sweep latch are included
with the
. These items would be considered to be part of
the retail sale of the window and would be exempt when purchased by the Taxpayer during the
exemption period.
As noted above, invoice #
, issued by
, does not provide whether
is rated or classified as “impact-resistant.” As a result, the Department is unable
to determine whether the sliding glass door qualifies as an exempt product during the exemption
period.
Question 2:
Does the term “retail sale” as defined in Section 212.02(14)(a), F.S., extend to the
purchase and use of impact-resistant window and door materials by real property
improvement contractors for use in supply and install contract jobs?

Technical Assistance Advisement
December 15, 2022
Page 8

Response 2:
Yes. Based on the facts provided, the Taxpayer “performs contracts for the improvement of real
property.” The Taxpayer’s purchase of materials to complete the job is a retail sale.
Question 3:
Does the exemption extend to orders made and accepted during the exemption period
pursuant to a binding purchase contract, where title, possession, control, and delivery will
occur after the exemption period where any delay in delivery is beyond the control of the
purchaser?
Response 3:
Section 212.02(15), F.S., provides that a sale takes place when the right of the purchaser to
possession arises. The Department will look to documentation between the buyer and seller to
establish when a sale took place. Absent documentation to the contrary, the right to possession
is assumed to arise at the time of payment.
Question 4:
Does the exemption extend to orders made and accepted pursuant to a binding purchase
contract prior to [the] effective date of the exemption period, but delivered during the
exemption period where title, possession and control will occur within the exemption
period?
Response 4:
In order to qualify for the exemption, the retail sale of the product must occur during the
exemption period. Absent documentation that supports that the right of the purchaser to
possession occurred at the time of order, the right to possession is assumed to arise at the time
of payment. As noted, the invoices submitted for review all predate the exemption period and
therefore do not qualify as exempt products purchased at retail during the exemption period.
Question 5:
Emergency Rule 12AER22-7 defines “impact-resistant” as used in Chapter 212, F.S., to
mean windows, doors, and garage doors “labeled as impact resistant or has an impactresistance rating”. Does a Notice of Acceptance issued by
or Florida Product Approval issued by the Department of Business and
Professional Regulation satisfy this requirement?

Technical Assistance Advisement
December 15, 2022
Page 9

Response 5:
Yes, the Notice of Acceptance issued by
and the
Florida Product Approval issued by the Department of Business and Professional Regulation both
identify the
as “impact-resistant.” As noted, invoice #
, issued by
, does not provide whether
is rated
or classified as “impact-resistant.”
Question 6:
Does the Department have suggested documentation the retailer should maintain to
substantiate the sale was in-fact impact resistant windows or doors?
Response 6:
Section 52, of Chapter 2022-97, Laws of Florida, does not require an affidavit or exemption
certificate to be presented by the purchaser or maintained by the selling dealer. As a matter of
documentation, the retailer may maintain available documentation that identifies that the door,
garage door, or window is rated or classified as “impact resistant.”

This response constitutes a Technical Assistance Advisement under Section 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 Section 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 Section 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 Technical Assistance Advisement, 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.

Technical Assistance Advisement
December 15, 2022
Page 10

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.
Best Regards,

Brinton Hevey
Brinton Hevey
Technical Assistance & Dispute Resolution
(850)717-7754
CC:
Record ID: 7000882271

Technical Assistance Advisement
December 15, 2022
Page 11

TADR Satisfaction Survey
The Florida Department of Revenue invites you to complete the online TADR Satisfaction Survey to help
us identify ways to improve our service to taxpayers. The survey is an opportunity to provide feedback
on your recent experience with the Department’s office of Technical Assistance and Dispute Resolution
(TADR). To access the survey, place the following address in your browser’s access bar:
https://tadr.questionpro.com
When you open the survey, you’ll be asked to enter the following information. This information will
enable you to complete and submit the survey.
Notification number:

7000882271

Respondent code:

44

Tax type:

Sales and Use Tax

Correspondence type: Technical Assistance
If you need technical assistance accessing the survey, please email Douglas Charity at
[email protected].
Thank you.