Florida DOR Issues Information on Sales Tax Exemption Period for Impact-Resistant Doors, Garage Doors, Windows

The Florida Department of Revenue (DOR) June 7 published information on the sales tax exemption period regarding impact-resistant doors, garage doors, and windows. The temporary exemption period starts from July 1, 2022, and ends on June 30, 2024. Retail sales of the doors and windows will be exempt for both commercial and non-commercial use. The DOR includes information on tax treatment of: 1) gift cards; 2) remote sales; 3) exchange of a purchase after the exemption period; and 4) rain checks. The publication provides that the 1 percent merchant’s license fee in Panama City or Panama City Beach is a ...