The Florida Department of Revenue (DOR) has issued guidance on a limited-time sales tax exemption for retail purchases of certain home-hardening products installed on eligible residential properties. Qualifying products include impact-resistant doors, garage doors, and windows that meet applicable impact- and wind-pressure-resistance testing standards and specifications. To qualify, the products must be purchased between July 1, 2026, and September 30, 2029, and installed in a site-built dwelling with a just value of $700,000 or less. Mobile homes, manufactured homes, trailers, and similar dwellings are not eligible. Because the exemption is not available at the point of sale, eligible property owners must apply for a refund of sales tax previously paid. Claims must be submitted on Form DR-26S, Application for a Refund, between July 1, 2026, and September 30, 2029. Taxpayers must also submit Form DR-26HH and copies of receipts showing payment of Florida sales tax on the qualifying products. The total refund is capped at $500 and is limited to one eligible property per owner.
Eligible homeowners considering repairs or upgrades may benefit from this temporary refund while improving their property’s protection against wind pressure and windborne debris. Before filing, taxpayers should confirm that the property and products meet all requirements and retain complete purchase records. A complete claim should include the required forms and receipts to support the Florida sales tax paid. (Tax Information Publication No. 26A01-09, issued July 16, 2026, Florida Department of Revenue)